Natural Justice Breach in GST Case: Assessment Order Overturned, Sent for Re-adjudication Due to Procedural Lapses.

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....Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of registration, it's likely they wouldn't have regular access to the portal. Additionally, the assessment order shows the petitioner's non-participation in the proceedings, leading to interference with the impugned order. - Matter restored back for fresh adjudication.....