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    <title>2026 (6) TMI 248 - ALLAHABAD HIGH COURT</title>
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    <description>An ex parte GST assessment order was held unsustainable where the authority neither decided the matter on the scheduled hearing date nor communicated any subsequent date, resulting in denial of personal hearing and breach of natural justice. The assessment proceedings were therefore vitiated, the impugned order was quashed and set aside, and the authority was directed to afford a fresh opportunity of hearing and then pass a reasoned order in accordance with law.</description>
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      <description>An ex parte GST assessment order was held unsustainable where the authority neither decided the matter on the scheduled hearing date nor communicated any subsequent date, resulting in denial of personal hearing and breach of natural justice. The assessment proceedings were therefore vitiated, the impugned order was quashed and set aside, and the authority was directed to afford a fresh opportunity of hearing and then pass a reasoned order in accordance with law.</description>
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