https://www.taxtmi.com/article/detailed?id=12296 An assessment order is invalid if the Show Cause Notice for a personal hearing omits essential particulars, preventing a meaningful opportunity of hearing. Affording such an opportunity is a statutory mandate in tax determination; where an officer proceeds without communicating date, time and venue and passes an adverse order, that order cannot be sustained and must be set aside and remitted for fresh adjudication after a reasonable hearing is given. en-us Wed, 07 Feb 2024 10:06:07 +0530 Wed, 07 Feb 2024 10:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12296 An assessment order is invalid if the Show Cause Notice for a personal hearing omits essential particulars, preventing a meaningful opportunity of hearing. Affording such an opportunity is a statutory mandate in tax determination; where an officer proceeds without communicating date, time and venue and passes an adverse order, that order cannot be sustained and must be set aside and remitted for fresh adjudication after a reasonable hearing is given. Articles Goods and Services Tax - GST Wed, 07 Feb 2024 10:06:07 +0530 https://www.taxtmi.com/article/detailed?id=12296