https://www.taxtmi.com/highlights?id=77549 Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment. en-us Sun, 19 May 2024 07:47:19 +0530 Sun, 19 May 2024 07:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77549 Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment. Highlights GST Sun, 19 May 2024 07:47:19 +0530 https://www.taxtmi.com/highlights?id=77549