https://www.taxtmi.com/caselaws?id=778901 HC set aside the ex parte assessment order passed under Section 73 of the GST Act, finding that required notices/intimations in Form GST DRC-01/GST ASMT-10/ASMT-11 were not uploaded to the GST portal or otherwise served and no personal hearing was afforded. The court concluded the taxpayer was denied opportunity to reply and therefore could not sustain the assessment. The writ petition was disposed directing the authority to serve the claimed documents within seven days to enable filing of a proper reply. en-us Thu, 18 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778901 HC set aside the ex parte assessment order passed under Section 73 of the GST Act, finding that required notices/intimations in Form GST DRC-01/GST ASMT-10/ASMT-11 were not uploaded to the GST portal or otherwise served and no personal hearing was afforded. The court concluded the taxpayer was denied opportunity to reply and therefore could not sustain the assessment. The writ petition was disposed directing the authority to serve the claimed documents within seven days to enable filing of a proper reply. Case-Laws GST Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778901