https://www.taxtmi.com/caselaws?id=773446 An ex parte GST assessment order under Section 74 was unsustainable where the proper officer recorded only issuance of notice and non-filing of reply, but made no reasoned findings on fraud, wilful misstatement, or suppression of facts to evade tax. The Court treated the order as cryptic because the statutory prerequisites for invoking Section 74 were not examined on the record. The assessment was set aside and the matter was remitted for fresh adjudication, with the taxpayer to be given time to respond and a personal hearing. en-us Tue, 20 May 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773446 An ex parte GST assessment order under Section 74 was unsustainable where the proper officer recorded only issuance of notice and non-filing of reply, but made no reasoned findings on fraud, wilful misstatement, or suppression of facts to evade tax. The Court treated the order as cryptic because the statutory prerequisites for invoking Section 74 were not examined on the record. The assessment was set aside and the matter was remitted for fresh adjudication, with the taxpayer to be given time to respond and a personal hearing. Case-Laws GST Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773446