https://www.taxtmi.com/caselaws?id=756294 HC upheld principles of natural justice in tax assessment, finding the Assistant Commissioner violated Section 75(4) of U.P. GST Act by denying oral hearing. The court set aside the original order, directing a fresh notice and hearing for the taxpayer within two weeks, emphasizing the mandatory requirement of providing a fair opportunity to be heard before passing an adverse assessment order. en-us Thu, 25 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756294 HC upheld principles of natural justice in tax assessment, finding the Assistant Commissioner violated Section 75(4) of U.P. GST Act by denying oral hearing. The court set aside the original order, directing a fresh notice and hearing for the taxpayer within two weeks, emphasizing the mandatory requirement of providing a fair opportunity to be heard before passing an adverse assessment order. Case-Laws GST Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756294