https://www.taxtmi.com/caselaws?id=449973 Section 75(4) of the Tamil Nadu GST Act requires a personal hearing when requested before an adverse order is passed. The petitioner had asked for a hearing in its reply to the show cause notice, but the assessment order was issued without affording one. Because the order proceeded on adverse findings, including an objection that documents were not produced despite material already on record, the denial of hearing caused prejudice and vitiated the assessment. The order was therefore liable to be quashed and the matter remanded for fresh consideration after granting a personal hearing and considering the petitioner's documents. en-us Mon, 19 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449973 Section 75(4) of the Tamil Nadu GST Act requires a personal hearing when requested before an adverse order is passed. The petitioner had asked for a hearing in its reply to the show cause notice, but the assessment order was issued without affording one. Because the order proceeded on adverse findings, including an objection that documents were not produced despite material already on record, the denial of hearing caused prejudice and vitiated the assessment. The order was therefore liable to be quashed and the matter remanded for fresh consideration after granting a personal hearing and considering the petitioner's documents. Case-Laws GST Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449973