https://www.taxtmi.com/caselaws?id=434137 Assessment orders were quashed where the authority failed to consider the assessee's replies, gave a personal hearing before receiving those replies, and passed non-speaking orders without recording reasons for rejecting the explanation. The court held that this approach was inconsistent with the requirement of a hearing after receipt of the reply when an adverse decision is contemplated, and with the principles of natural justice. The matters were remanded for fresh consideration after a proper personal hearing and due application of mind to the objections raised. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434137 Assessment orders were quashed where the authority failed to consider the assessee's replies, gave a personal hearing before receiving those replies, and passed non-speaking orders without recording reasons for rejecting the explanation. The court held that this approach was inconsistent with the requirement of a hearing after receipt of the reply when an adverse decision is contemplated, and with the principles of natural justice. The matters were remanded for fresh consideration after a proper personal hearing and due application of mind to the objections raised. Case-Laws GST Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434137