https://www.taxtmi.com/caselaws?id=751095 An assessment order was set aside where the assessing officer failed to consider a material exemption and rate notification contention raised in relation to the levy, and no personal hearing was granted after the reply to the show cause notice. The court held that the omission to examine the relevant notifications, coupled with the denial of a fair hearing before finalisation, rendered the assessment unsustainable. The matter was remanded for fresh consideration with a reasonable opportunity of hearing, including a personal hearing. en-us Thu, 14 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751095 An assessment order was set aside where the assessing officer failed to consider a material exemption and rate notification contention raised in relation to the levy, and no personal hearing was granted after the reply to the show cause notice. The court held that the omission to examine the relevant notifications, coupled with the denial of a fair hearing before finalisation, rendered the assessment unsustainable. The matter was remanded for fresh consideration with a reasonable opportunity of hearing, including a personal hearing. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751095