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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        GST

        2024 (12) TMI 1353 - HC - GST

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        Mandatory hearing under GST law led to quashing of assessment and appellate orders, with fresh decision directed. Non-grant of an opportunity of hearing before passing the GST assessment order vitiated the proceedings, because the hearing requirement under Section ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Mandatory hearing under GST law led to quashing of assessment and appellate orders, with fresh decision directed.

                            Non-grant of an opportunity of hearing before passing the GST assessment order vitiated the proceedings, because the hearing requirement under Section 75(4) of the CGST Act was treated as mandatory. The assessment order and the appellate order were quashed, and the matter was remitted for a fresh order in accordance with law after affording a hearing. The challenge based on limitation was not decided.


                            Issues: Whether the assessment order and the appellate order were liable to be quashed for non-grant of opportunity of hearing under the GST law.

                            Analysis: The petition was decided on the ground that no opportunity of hearing had been granted before passing the assessment order. The requirement of hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 was treated as mandatory. The challenge based on limitation was not adjudicated.

                            Conclusion: The orders dated 09.12.2023 and 22.10.2024 were quashed, and the matter was left open for a fresh order in accordance with law after granting an opportunity of hearing.

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