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2020 (9) TMI 206 - HC - GSTViolation of the principles of natural justice - Validity of assessment order - CGST Act - periods 2017-18 to 2019-20 - HELD THAT:- The Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment. Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice. Let notice be issued afresh to the petitioner to enable them to appear and make its submissions and let orders be passed within a period of eight (8) weeks from date of first hearing, in accordance with law. Petition disposed off.
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