M/S. Shree Shyam Earthmovers, Keonjhar vs. The Asst. Comnr Of GST And Central Excise, Keonjhar
Held
The Court quashed the assessment order for violating principles of natural justice. The petitioner was granted time to file a reply to the show cause notice.
Facts
The petitioner claims a demand-cum-show cause notice was never served, yet a best judgment assessment order was passed. The revenue could not demonstrate service of the notice.
Key Issues
Whether the assessment order was validly passed without proper service of the show cause notice, violating principles of natural justice.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Panda, learned advocate appears on behalf of petitioner and submits, the assessment proceeding be restored. He reiterates, the demand-cum-show cause notice was never ser
The judgment continues below.
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