Orissa High Court sets aside Ex Parte GST Assessment Order due to lack of Notice; Fresh Hearing Scheduled

In a recent decision, the Orissa High Court set aside an ex-parte GST assessment order due to the absence of proper notice to the taxpayer. The court found that the GST authority had failed to serve the requisite notice before issuing the assessment order, which contravened the principles of natural justice. Consequently, the High Court has directed a fresh hearing to ensure that the taxpayer’s right to a fair hearing is upheld. This decision emphasizes the necessity for compliance with procedural norms in tax assessments.