https://www.taxtmi.com/caselaws?id=448408 HC held that the impugned assessment order under Section 73 of the WBGST/CGST Acts was vitiated for breach of principles of natural justice, as no show cause notice was served and no personal hearing was granted despite an adverse decision being contemplated. The Court held that Section 75(4) makes grant of hearing a statutory mandate, non-compliance of which renders the order unsustainable. Exercising writ jurisdiction under Article 226 notwithstanding the availability of an alternative remedy, HC quashed the order dated 25.03.2021 for the relevant period and remanded the matter to the proper officer for a fresh decision after affording reasonable opportunity of hearing. en-us Tue, 09 Jan 2024 00:00:00 +0530 Mon, 15 Dec 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448408 HC held that the impugned assessment order under Section 73 of the WBGST/CGST Acts was vitiated for breach of principles of natural justice, as no show cause notice was served and no personal hearing was granted despite an adverse decision being contemplated. The Court held that Section 75(4) makes grant of hearing a statutory mandate, non-compliance of which renders the order unsustainable. Exercising writ jurisdiction under Article 226 notwithstanding the availability of an alternative remedy, HC quashed the order dated 25.03.2021 for the relevant period and remanded the matter to the proper officer for a fresh decision after affording reasonable opportunity of hearing. Case-Laws GST Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448408