https://www.taxtmi.com/caselaws?id=449037 Whether a taxpayer was denied an opportunity of personal hearing under the UPGST Act: the court read Section 75(4) as mandating a personal hearing either on request or when an adverse decision is contemplated, and found none was afforded; consequence - impugned assessment order quashed. Whether principles of natural justice were violated: relying on precedent emphasizing hearing before civil consequences, the court found a breach by both the assessing authority and the appellate authority; consequence - appellate order set aside for failure to cure the defect. Whether a writ was maintainable despite an alternative remedy: gross breach of natural justice made writ relief permissible; consequence - writ allowed and remand ordered for fresh hearing and reasoned decision. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449037 Whether a taxpayer was denied an opportunity of personal hearing under the UPGST Act: the court read Section 75(4) as mandating a personal hearing either on request or when an adverse decision is contemplated, and found none was afforded; consequence - impugned assessment order quashed. Whether principles of natural justice were violated: relying on precedent emphasizing hearing before civil consequences, the court found a breach by both the assessing authority and the appellate authority; consequence - appellate order set aside for failure to cure the defect. Whether a writ was maintainable despite an alternative remedy: gross breach of natural justice made writ relief permissible; consequence - writ allowed and remand ordered for fresh hearing and reasoned decision. Case-Laws GST Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449037