Ex-parte order - disallowance of Input Tax Credit and further ...
GST
August 10, 2021
Ex-parte order - disallowance of Input Tax Credit and further imposing of tax - No sufficient time was afforded to the petitioner to represent his case and (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. - Matter restored back - HC
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