https://www.taxtmi.com/highlights?id=75803 Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner was not heard during the assessment process. Additionally, the assessing officer relied on internet-based information without affording the petitioner an opportunity to challenge or provide contrary evidence. Consequently, the court found the lack of proper opportunity for the petitioner to be heard as a procedural irregularity, warranting interference. - Matter restored back for fresh adjudication. en-us Mon, 18 Mar 2024 07:57:18 +0530 Mon, 18 Mar 2024 07:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75803 Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner was not heard during the assessment process. Additionally, the assessing officer relied on internet-based information without affording the petitioner an opportunity to challenge or provide contrary evidence. Consequently, the court found the lack of proper opportunity for the petitioner to be heard as a procedural irregularity, warranting interference. - Matter restored back for fresh adjudication. Highlights GST Mon, 18 Mar 2024 07:57:18 +0530 https://www.taxtmi.com/highlights?id=75803