https://www.taxtmi.com/caselaws?id=431739 Where the GST statute requires a personal hearing before an adverse order, failure to grant that hearing after the assessee expressly requested it vitiates the assessment as a breach of natural justice. The notice did not specify any date, time or venue for hearing, so the statutory mandate under section 75(4) was not satisfied. That gross violation also justified writ interference despite the alternative remedy. The assessment order was therefore set aside and the matter remitted for fresh decision after affording the assessee an opportunity of hearing. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431739 Where the GST statute requires a personal hearing before an adverse order, failure to grant that hearing after the assessee expressly requested it vitiates the assessment as a breach of natural justice. The notice did not specify any date, time or venue for hearing, so the statutory mandate under section 75(4) was not satisfied. That gross violation also justified writ interference despite the alternative remedy. The assessment order was therefore set aside and the matter remitted for fresh decision after affording the assessee an opportunity of hearing. Case-Laws GST Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431739