https://www.taxtmi.com/caselaws?id=771805 Assessment under the CGST Act was set aside because the notice was uploaded in the GST portal under the wrong tab, and the adjudication proceeded ex parte without giving an effective opportunity to object or be heard. The High Court held that this defective service and denial of personal hearing brought the matter within the earlier Division Bench ruling relied on by the petitioner. The impugned orders were quashed and the matter remanded to the assessing authority for fresh notice, consideration of the reply, and a reasoned order after due hearing. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771805 Assessment under the CGST Act was set aside because the notice was uploaded in the GST portal under the wrong tab, and the adjudication proceeded ex parte without giving an effective opportunity to object or be heard. The High Court held that this defective service and denial of personal hearing brought the matter within the earlier Division Bench ruling relied on by the petitioner. The impugned orders were quashed and the matter remanded to the assessing authority for fresh notice, consideration of the reply, and a reasoned order after due hearing. Case-Laws GST Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771805