https://www.taxtmi.com/caselaws?id=465285 HC held the assessment order unsustainable for breach of Section 75(4) UP GST Act and violation of principles of natural justice. The authority issued notice on 28.06.2023 fixing 28.07.2023 for filing reply but did not fix any specific hearing date and subsequently passed the ex parte order on 18.08.2023 without affording a further opportunity of personal hearing. Treating this as a material procedural illegality vitiating the proceedings, HC set aside the impugned order of the Deputy Commissioner, State Tax, and allowed the writ petition. en-us Tue, 12 Mar 2024 00:00:00 +0530 Sun, 14 Dec 2025 20:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465285 HC held the assessment order unsustainable for breach of Section 75(4) UP GST Act and violation of principles of natural justice. The authority issued notice on 28.06.2023 fixing 28.07.2023 for filing reply but did not fix any specific hearing date and subsequently passed the ex parte order on 18.08.2023 without affording a further opportunity of personal hearing. Treating this as a material procedural illegality vitiating the proceedings, HC set aside the impugned order of the Deputy Commissioner, State Tax, and allowed the writ petition. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465285