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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment order was liable to be set aside for denial of the statutory right of personal hearing under the GST law.
Analysis: The parties agreed that the petitioner had not been afforded a personal hearing before the assessment order was passed. In view of that admitted lapse, the order could not be sustained and the matter required fresh consideration after granting the petitioner an opportunity of hearing.
Conclusion: The assessment order was set aside and the matter was remanded to the Assessing Officer for fresh adjudication after granting personal hearing to the petitioner.
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