https://www.taxtmi.com/caselaws?id=773921 The HC quashed an ex-parte assessment order dated 02.07.2024 passed without serving proper notice to the petitioner, finding it wholly without jurisdiction and a nullity due to violation of natural justice principles. The court held that only one operative assessment order can exist for the same tax period, and where two orders exist for the same period, the order passed after affording opportunity of hearing (dated 12.07.2024) should prevail over the ex-parte order. The court emphasized that decisions made after hearing are more authoritative than default decisions, and taxpayers must have opportunity to present their case. en-us Tue, 24 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773921 The HC quashed an ex-parte assessment order dated 02.07.2024 passed without serving proper notice to the petitioner, finding it wholly without jurisdiction and a nullity due to violation of natural justice principles. The court held that only one operative assessment order can exist for the same tax period, and where two orders exist for the same period, the order passed after affording opportunity of hearing (dated 12.07.2024) should prevail over the ex-parte order. The court emphasized that decisions made after hearing are more authoritative than default decisions, and taxpayers must have opportunity to present their case. Case-Laws GST Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773921