https://www.taxtmi.com/caselaws?id=439365 HC held that the impugned assessment orders passed under Section 74 of the GST Act were vitiated for violation of principles of natural justice. Since Section 75(4) mandates grant of a personal hearing where requested in writing or where an adverse decision is contemplated, the authority was bound to afford such hearing before determining tax liability. The assessees had specifically sought a personal hearing, which was ignored. Consequently, the assessment orders were set aside and the matters remanded, directing the assessees to appear before the assessing authority on the specified date with all supporting materials for fresh consideration. en-us Mon, 12 Jun 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439365 HC held that the impugned assessment orders passed under Section 74 of the GST Act were vitiated for violation of principles of natural justice. Since Section 75(4) mandates grant of a personal hearing where requested in writing or where an adverse decision is contemplated, the authority was bound to afford such hearing before determining tax liability. The assessees had specifically sought a personal hearing, which was ignored. Consequently, the assessment orders were set aside and the matters remanded, directing the assessees to appear before the assessing authority on the specified date with all supporting materials for fresh consideration. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439365