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    <title>2021 (6) TMI 772 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Court allowed the Writ Petition, setting aside the assessment order due to denial of a personal hearing to the petitioner, as required under Section 75(4) of the CGST Act. The matter was remanded to the assessing authority for fresh consideration with a directive to provide the petitioner with a personal hearing within two months. The Court emphasized the importance of adhering to procedural requirements, particularly the principles of natural justice, and refrained from delving into the merits of the case, leaving other issues for independent consideration. No costs were awarded, and related Miscellaneous Petitions were to be closed.</description>
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      <description>The Court allowed the Writ Petition, setting aside the assessment order due to denial of a personal hearing to the petitioner, as required under Section 75(4) of the CGST Act. The matter was remanded to the assessing authority for fresh consideration with a directive to provide the petitioner with a personal hearing within two months. The Court emphasized the importance of adhering to procedural requirements, particularly the principles of natural justice, and refrained from delving into the merits of the case, leaving other issues for independent consideration. No costs were awarded, and related Miscellaneous Petitions were to be closed.</description>
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