https://www.taxtmi.com/caselaws?id=775322 An adverse GST assessment cannot stand where notice is issued to the wrong GSTIN and the assessee is denied an effective opportunity to participate. The High Court treated the assessment under section 73 as an ex parte determination because the notice was not validly served on the petitioner-company. Applying the requirement of hearing before adverse action and the object of section 75(4), it held that the proceedings had to be restored to the notice stage so the petitioner could file objections and be heard. The impugned order was quashed and the matter remanded for fresh notice and further adjudication. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775322 An adverse GST assessment cannot stand where notice is issued to the wrong GSTIN and the assessee is denied an effective opportunity to participate. The High Court treated the assessment under section 73 as an ex parte determination because the notice was not validly served on the petitioner-company. Applying the requirement of hearing before adverse action and the object of section 75(4), it held that the proceedings had to be restored to the notice stage so the petitioner could file objections and be heard. The impugned order was quashed and the matter remanded for fresh notice and further adjudication. Case-Laws GST Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775322