GST Officers Directed to Avoid Ex-Parte Orders During Sales Tax Bar Association Summer Break: Delhi Tax Dept issues Circular

The Delhi Tax Department has issued a circular directing GST officers to avoid issuing ex-parte orders during the Sales Tax Bar Association's summer break. This directive aims to ensure that taxpayers and their representatives, who might be unavailable during the break, are not unfairly prejudiced by orders passed without their input. The circular promotes administrative fairness and accommodates the operational realities of the legal and tax professional community. It encourages officers to defer hearings or orders to a time when assessees can adequately respond, preventing arbitrary actions.