https://www.taxtmi.com/caselaws?id=438957 The dominant issue was violation of natural justice under s.75(4) of the U.P. GST Act, 2017 due to denial of a personal hearing before an adverse assessment creating substantial civil liability. The HC held that the assessing authority is mandatorily required to afford an effective oral hearing before rejecting the reply and raising demand; the assessee need not specifically request such hearing, and an indication of "No" in a hearing option column has no legal consequence. As the reply to the show-cause notice was considered shortly before the order, the assessee's stand could not be treated as clarified without a real hearing. The impugned assessment order was set aside and the matter remitted for fresh notice within two weeks. en-us Wed, 03 May 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438957 The dominant issue was violation of natural justice under s.75(4) of the U.P. GST Act, 2017 due to denial of a personal hearing before an adverse assessment creating substantial civil liability. The HC held that the assessing authority is mandatorily required to afford an effective oral hearing before rejecting the reply and raising demand; the assessee need not specifically request such hearing, and an indication of "No" in a hearing option column has no legal consequence. As the reply to the show-cause notice was considered shortly before the order, the assessee's stand could not be treated as clarified without a real hearing. The impugned assessment order was set aside and the matter remitted for fresh notice within two weeks. Case-Laws GST Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438957