https://www.taxtmi.com/caselaws?id=755195 An assessment order was set aside because the taxpayer had not been given an effective opportunity to contest the demand before confirmation. Although the order was sustained on the basis that no reply had been filed to the show cause notice, the record showed that the matter was decided without a proper hearing. The court held that the dispute required reconsideration, particularly in light of the claim that eligible input tax credit had been taken. It directed fresh consideration after receipt of the reply, compliance with the condition imposed, and grant of a personal hearing. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755195 An assessment order was set aside because the taxpayer had not been given an effective opportunity to contest the demand before confirmation. Although the order was sustained on the basis that no reply had been filed to the show cause notice, the record showed that the matter was decided without a proper hearing. The court held that the dispute required reconsideration, particularly in light of the claim that eligible input tax credit had been taken. It directed fresh consideration after receipt of the reply, compliance with the condition imposed, and grant of a personal hearing. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755195