TaxTMI Login
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.
Just a moment...
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.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the impugned GST assessment order was liable to be quashed for denial of personal hearing and non-consideration of the taxpayer's reply.
Analysis: The reply to the show cause notice was on record and it indicated a request for personal hearing. The respondents also ed that no personal hearing had been granted. In such circumstances, the statutory requirement of affording a personal hearing when requested, or before passing an adverse order, was not complied with. The reply was also not considered before the order was passed.
Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after granting the petitioner a reasonable opportunity of hearing, including personal hearing.
TaxTMI 
