https://www.taxtmi.com/caselaws?id=775537 An ex parte GST assessment under Section 73 cannot be sustained where service is assumed only through portal communication and the taxpayer is not given an effective opportunity of hearing. The procedural lapse and lack of compliance with the prescribed notice process were treated as sufficient to vitiate the adjudication. The impugned assessment was set aside and the matter was remitted for fresh consideration after granting reasonable opportunity to participate in the proceedings. en-us Thu, 19 Jun 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775537 An ex parte GST assessment under Section 73 cannot be sustained where service is assumed only through portal communication and the taxpayer is not given an effective opportunity of hearing. The procedural lapse and lack of compliance with the prescribed notice process were treated as sufficient to vitiate the adjudication. The impugned assessment was set aside and the matter was remitted for fresh consideration after granting reasonable opportunity to participate in the proceedings. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775537