https://www.taxtmi.com/caselaws?id=463008 The HC set aside the ex parte assessment order dated November 2, 2023, and the appellate order dated July 17, 2023, due to violation of natural justice principles. The petitioner was not served show-cause notices or orders properly, as these were not uploaded under the designated "NOTICES/ORDERS" tab on the GST portal but only under "Additional Notices or Orders," a technical glitch acknowledged by the Revenue and GST Network. The petitioner acted under a bona fide belief that no notice or order was issued. Consequently, the petitioner cannot be held liable for the assessment, and the petition was disposed of accordingly. en-us Thu, 22 Aug 2024 00:00:00 +0530 Wed, 30 Jul 2025 20:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463008 The HC set aside the ex parte assessment order dated November 2, 2023, and the appellate order dated July 17, 2023, due to violation of natural justice principles. The petitioner was not served show-cause notices or orders properly, as these were not uploaded under the designated "NOTICES/ORDERS" tab on the GST portal but only under "Additional Notices or Orders," a technical glitch acknowledged by the Revenue and GST Network. The petitioner acted under a bona fide belief that no notice or order was issued. Consequently, the petitioner cannot be held liable for the assessment, and the petition was disposed of accordingly. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463008