https://www.taxtmi.com/caselaws?id=757198 A writ challenge under Article 226 succeeded because the assessment order was passed without a proper opportunity of hearing. The hearing was fixed on the same date as the show cause notice, so the statutory requirement in Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, to afford a reasonable opportunity before deciding the matter was not met. The order was therefore unsustainable and was quashed, with the matter remitted to the authority to grant another hearing and pass a reasoned order in accordance with law. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 18:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757198 A writ challenge under Article 226 succeeded because the assessment order was passed without a proper opportunity of hearing. The hearing was fixed on the same date as the show cause notice, so the statutory requirement in Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, to afford a reasonable opportunity before deciding the matter was not met. The order was therefore unsustainable and was quashed, with the matter remitted to the authority to grant another hearing and pass a reasoned order in accordance with law. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757198