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GST - Highlights / Catch Notes

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Validity of assessment order under GST - order passed ex parte ...

GST

July 6, 2021

Validity of assessment order under GST - 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. - Matter directed to be re-adjudicated - HC

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