The ruling in brief
Where ex parte assessment and appellate orders arose due to statutory notices and orders uploaded only in 'Additional Notices/Orders' tab by incorrect tabulation, and GSTN was aware of such glitch, petitioner could not be held liable for ex-parte assessment, thus, assessment as well as appellate orders were unsustainable for breach of natural justice and both orders were to be set aside with liberty to revenue to issue fresh notice
Provisions considered
Section 169, read with section 73, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.