https://www.taxtmi.com/caselaws?id=405637 Assessment orders issued without granting the assessee a personal hearing were held to be procedurally invalid, as Section 74(5) of the Tamil Nadu GST Act requires an opportunity of hearing where requested or where adverse action is contemplated. The denial of hearing was treated as a breach of natural justice affecting the validity of the orders. The impugned assessment orders were set aside and the matter was remitted for fresh consideration after affording the assessee a hearing. en-us Thu, 11 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405637 Assessment orders issued without granting the assessee a personal hearing were held to be procedurally invalid, as Section 74(5) of the Tamil Nadu GST Act requires an opportunity of hearing where requested or where adverse action is contemplated. The denial of hearing was treated as a breach of natural justice affecting the validity of the orders. The impugned assessment orders were set aside and the matter was remitted for fresh consideration after affording the assessee a hearing. Case-Laws GST Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405637