https://www.taxtmi.com/caselaws?id=438563 A written request for personal hearing made in a belated reply could not be ignored merely because the reply was time-barred. Section 75(4) of the CGST Act requires consideration of such a request, and treating it as rejected on a hyper-technical basis was held to defeat the statutory safeguard and violate natural justice. The assessment order was therefore set aside and the matter was remanded for reconsideration after granting a personal hearing. en-us Wed, 24 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438563 A written request for personal hearing made in a belated reply could not be ignored merely because the reply was time-barred. Section 75(4) of the CGST Act requires consideration of such a request, and treating it as rejected on a hyper-technical basis was held to defeat the statutory safeguard and violate natural justice. The assessment order was therefore set aside and the matter was remanded for reconsideration after granting a personal hearing. Case-Laws GST Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438563