https://www.taxtmi.com/caselaws?id=782171 HC addressed a challenge to an ex parte assessment order initially passed under Section 74 of the GST Act and later rectified suo motu as one under Section 73, with the entire tax liability already discharged. Observing that the modified assessment remained ex parte, HC permitted the petitioner to submit a detailed reply to the show cause notice in Form DRC-01 dated 19.09.2023 within 30 days from receipt of the order. The respondent was directed to pass a fresh order on merits in accordance with law. Liberty was also granted to the petitioner to seek benefit, if any, under Section 128A. The petition was disposed of. en-us Wed, 12 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782171 HC addressed a challenge to an ex parte assessment order initially passed under Section 74 of the GST Act and later rectified suo motu as one under Section 73, with the entire tax liability already discharged. Observing that the modified assessment remained ex parte, HC permitted the petitioner to submit a detailed reply to the show cause notice in Form DRC-01 dated 19.09.2023 within 30 days from receipt of the order. The respondent was directed to pass a fresh order on merits in accordance with law. Liberty was also granted to the petitioner to seek benefit, if any, under Section 128A. The petition was disposed of. Case-Laws GST Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782171