https://www.taxtmi.com/caselaws?id=312142 GST assessment orders could not be sustained where the assessee was denied the statutory opportunity to file a reply and be heard before finalisation. The Madras HC accepted that non-consideration of the request to respond to the DRC-01 notice amounted to breach of Section 75(4) of the GST enactments. On that procedural lapse, the impugned orders were quashed and the matter was remitted for fresh adjudication after affording an effective opportunity of reply, hearing and a reasoned order. en-us Fri, 05 May 2023 00:00:00 +0530 Fri, 02 Feb 2024 21:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312142 GST assessment orders could not be sustained where the assessee was denied the statutory opportunity to file a reply and be heard before finalisation. The Madras HC accepted that non-consideration of the request to respond to the DRC-01 notice amounted to breach of Section 75(4) of the GST enactments. On that procedural lapse, the impugned orders were quashed and the matter was remitted for fresh adjudication after affording an effective opportunity of reply, hearing and a reasoned order. Case-Laws VAT and Sales Tax Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312142