https://www.taxtmi.com/caselaws?id=783757 The dominant issue was whether an ex parte assessment under the GST enactments was vitiated by failure to consider the taxpayer's reply before initiating proceedings under s.61(3). The HC held that the authority ought to have considered the reply filed in the prescribed form before issuing the show cause notice, and issuance of the notice without such consideration breached the statutory scheme and principles of natural justice; consequently, the impugned assessment order was quashed and the matter remitted to the authority to recommence from the show cause notice stage and pass a fresh order within three months, with the impugned recovery notice kept in abeyance pending such determination. en-us Wed, 03 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 10:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783757 The dominant issue was whether an ex parte assessment under the GST enactments was vitiated by failure to consider the taxpayer's reply before initiating proceedings under s.61(3). The HC held that the authority ought to have considered the reply filed in the prescribed form before issuing the show cause notice, and issuance of the notice without such consideration breached the statutory scheme and principles of natural justice; consequently, the impugned assessment order was quashed and the matter remitted to the authority to recommence from the show cause notice stage and pass a fresh order within three months, with the impugned recovery notice kept in abeyance pending such determination. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783757