Orissa High Court sets aside Ex Parte Tax Assessment Order for Failure to Serve Notice, directs Fresh Hearing [Read Order]

The court found that the petitioner should be afforded another opportunity to reply to the SCN and to appear before the assessing authority
By Ashkar Tovarishch - On July 29, 2024 12:56 pm - 2 mins read
Orissa High Court - Ex Parte Tax Assessment Order - Assessment Order - Ex Parte - Failure to serve notice - taxscan

The High Court of Orissa set aside an ex parte assessment order, citing the failure to serve notice and directing a fresh hearing. The petitioner, M/s. Krishna Motors, challenged the order dated 24.03.2023 issued by the Assistant Commissioner, GST & Central Excise, Jharsuguda Division under Sections 73(2), 75, and 77(1)(c)(ii) of the Finance Act, 1994….

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