https://www.taxtmi.com/caselaws?id=442112 The dominant issue was whether an adverse assessment creating heavy civil liability could be sustained without affording a real opportunity of personal hearing. Applying the principle accepted in a coordinate Bench decision, the HC held that the assessing authority bears a mandatory duty to grant personal hearing before passing an adverse order, and the assessee's indication of "No" in a hearing-preference column does not waive that duty. Since the reply to the show-cause notice had been entertained but no effective hearing preceded the demand, the order violated natural justice. The impugned order was set aside and the matter was remitted to the assessing authority to issue a fresh notice within two weeks. en-us Tue, 22 Aug 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442112 The dominant issue was whether an adverse assessment creating heavy civil liability could be sustained without affording a real opportunity of personal hearing. Applying the principle accepted in a coordinate Bench decision, the HC held that the assessing authority bears a mandatory duty to grant personal hearing before passing an adverse order, and the assessee's indication of "No" in a hearing-preference column does not waive that duty. Since the reply to the show-cause notice had been entertained but no effective hearing preceded the demand, the order violated natural justice. The impugned order was set aside and the matter was remitted to the assessing authority to issue a fresh notice within two weeks. Case-Laws GST Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442112