https://www.taxtmi.com/caselaws?id=775635 The HC held that the ex-parte assessment order and subsequent demand under Form DRC 07 were passed without granting the petitioner an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court found that notices were improperly served by uploading under incorrect headings, and no personal hearing date was fixed when the show cause notice was issued. Since the statute requires a hearing opportunity before any adverse decision, the absence of such hearing rendered the impugned orders invalid. Consequently, the HC set aside the assessment order and demand notice for non-compliance with the principles of natural justice and statutory procedure. The application was allowed. en-us Mon, 14 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775635 The HC held that the ex-parte assessment order and subsequent demand under Form DRC 07 were passed without granting the petitioner an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court found that notices were improperly served by uploading under incorrect headings, and no personal hearing date was fixed when the show cause notice was issued. Since the statute requires a hearing opportunity before any adverse decision, the absence of such hearing rendered the impugned orders invalid. Consequently, the HC set aside the assessment order and demand notice for non-compliance with the principles of natural justice and statutory procedure. The application was allowed. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775635