https://www.taxtmi.com/caselaws?id=773384 The Allahabad HC set aside an ex-parte order passed by the assessing officer under GST Act, 2017, finding violation of natural justice principles. The court held that the show cause notice was never properly served on the petitioner, and tax statute provisions requiring personal hearing must be strictly complied with. The HC directed that the impugned order dated 15th April, 2021 be treated as notice under Section 74 of GST Act, allowing the petitioner to file objections and present documents before the assessing officer for consideration. en-us Thu, 01 May 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773384 The Allahabad HC set aside an ex-parte order passed by the assessing officer under GST Act, 2017, finding violation of natural justice principles. The court held that the show cause notice was never properly served on the petitioner, and tax statute provisions requiring personal hearing must be strictly complied with. The HC directed that the impugned order dated 15th April, 2021 be treated as notice under Section 74 of GST Act, allowing the petitioner to file objections and present documents before the assessing officer for consideration. Case-Laws GST Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773384