https://www.taxtmi.com/caselaws?id=414109 An assessment order that ignored a duly received reply and proceeded on the incorrect assumption that no response had been filed was unsustainable for non-application of mind and breach of fair procedure. The court noted that the assessee's earlier reply and later reply were both on record, yet the authority failed to consider them before finalising the order. Because the circumstances also attracted the requirement of personal hearing, the order was set aside and the matter remitted for fresh consideration after taking the replies into account and granting a hearing if required. en-us Mon, 06 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414109 An assessment order that ignored a duly received reply and proceeded on the incorrect assumption that no response had been filed was unsustainable for non-application of mind and breach of fair procedure. The court noted that the assessee's earlier reply and later reply were both on record, yet the authority failed to consider them before finalising the order. Because the circumstances also attracted the requirement of personal hearing, the order was set aside and the matter remitted for fresh consideration after taking the replies into account and granting a hearing if required. Case-Laws GST Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414109