https://www.taxtmi.com/caselaws?id=449269 An assessment order under Section 73 of the Odisha Goods and Services Tax Act, 2017 was found unsustainable because it was passed without granting the taxpayer a personal hearing. The absence of hearing violated fair procedure and principles of natural justice, so the order was quashed. The matter was remitted to the same authority for fresh adjudication in accordance with law after giving the affected party an opportunity to be heard. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449269 An assessment order under Section 73 of the Odisha Goods and Services Tax Act, 2017 was found unsustainable because it was passed without granting the taxpayer a personal hearing. The absence of hearing violated fair procedure and principles of natural justice, so the order was quashed. The matter was remitted to the same authority for fresh adjudication in accordance with law after giving the affected party an opportunity to be heard. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449269