https://www.taxtmi.com/caselaws?id=447138 An assessment made without considering the dealer's reply to the show cause notice was set aside because a proper opportunity to be heard had not been afforded before finalisation. The dealer, registered under the composition scheme, had filed GSTR-4 returns belatedly, and the matter was affected by closure of business and the proprietor's asserted ill-health. In these circumstances, the Court found that the interests of justice required one more chance to submit the reply and supporting documents. The matter was remanded for fresh assessment after issuance of notice, receipt of the reply and documents, and a personal hearing. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447138 An assessment made without considering the dealer's reply to the show cause notice was set aside because a proper opportunity to be heard had not been afforded before finalisation. The dealer, registered under the composition scheme, had filed GSTR-4 returns belatedly, and the matter was affected by closure of business and the proprietor's asserted ill-health. In these circumstances, the Court found that the interests of justice required one more chance to submit the reply and supporting documents. The matter was remanded for fresh assessment after issuance of notice, receipt of the reply and documents, and a personal hearing. Case-Laws GST Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447138