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GST - Highlights / Catch Notes

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Violation of principles of natural justice - ex-parte order - No ...

GST

August 29, 2022

Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.- HC

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