M/S. Shree Shyam Earthmovers, Keonjhar v. the Asst. Comnr of GST and Central Excise, Keonjhar
Case brief
What is this about?
GST assessment order challenged for non-service of show cause notice. Court quashed the order as violative of natural justice, extended time to reply to the notice till a fixed date, with automatic restoration of the order if no reply is filed.
What did the court decide?
Impugned assessment order set aside and quashed; time extended to file reply to show cause notice with liberty to proceed.