https://www.taxtmi.com/caselaws?id=301945 Adverse GST assessment orders could not be sustained where no personal hearing was afforded before their issuance. The Madras HC noted that even though the assessee had neither filed a timely reply nor separately sought a hearing, the authority was still bound to provide a reasonable opportunity once adverse orders were contemplated. Failure to do so violated the principles of natural justice and the statutory safeguard in Section 75(4) of the Tamil Nadu GST Act. The impugned orders were set aside and the matter was remanded for fresh consideration with personal hearing. en-us Mon, 19 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301945 Adverse GST assessment orders could not be sustained where no personal hearing was afforded before their issuance. The Madras HC noted that even though the assessee had neither filed a timely reply nor separately sought a hearing, the authority was still bound to provide a reasonable opportunity once adverse orders were contemplated. Failure to do so violated the principles of natural justice and the statutory safeguard in Section 75(4) of the Tamil Nadu GST Act. The impugned orders were set aside and the matter was remanded for fresh consideration with personal hearing. Case-Laws GST Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301945