https://www.taxtmi.com/caselaws?id=451188 An order determining tax under the GST enactments was held unsustainable where it was passed without granting the taxpayer a personal hearing. The Court applied the settled principle that, before tax liability is adjudicated, the affected person must ordinarily be given an opportunity of oral hearing; that safeguard was treated as applicable to determination under Section 73(9) as well. Because no personal hearing had been afforded, the tax determination order could not stand and was set aside, with the matter remitted for fresh decision after hearing the taxpayer. en-us Wed, 20 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451188 An order determining tax under the GST enactments was held unsustainable where it was passed without granting the taxpayer a personal hearing. The Court applied the settled principle that, before tax liability is adjudicated, the affected person must ordinarily be given an opportunity of oral hearing; that safeguard was treated as applicable to determination under Section 73(9) as well. Because no personal hearing had been afforded, the tax determination order could not stand and was set aside, with the matter remitted for fresh decision after hearing the taxpayer. Case-Laws GST Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451188