https://www.taxtmi.com/article/detailed?id=16760 An ex-parte assessment under Section 73 of the CGST Act is not sustainable where the assessee is not given a reasonable opportunity to reply to the show cause notice. Granting only one day to respond, particularly after disputed service of multiple notices, does not amount to sufficient opportunity and offends the principles of natural justice, including audi alteram partem. In such circumstances, the assessment order is liable to be set aside. en-us Fri, 26 Jun 2026 07:08:43 +0530 Fri, 26 Jun 2026 07:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16760 An ex-parte assessment under Section 73 of the CGST Act is not sustainable where the assessee is not given a reasonable opportunity to reply to the show cause notice. Granting only one day to respond, particularly after disputed service of multiple notices, does not amount to sufficient opportunity and offends the principles of natural justice, including audi alteram partem. In such circumstances, the assessment order is liable to be set aside. Articles Goods and Services Tax - GST Fri, 26 Jun 2026 07:08:43 +0530 https://www.taxtmi.com/article/detailed?id=16760