https://www.taxtmi.com/caselaws?id=757612 An assessment order passed under GST without affording the taxpayer a personal hearing violates the principles of natural justice and is liable to be set aside for fresh adjudication after hearing. Where an attachment notice is consequential to such an assessment order, it cannot survive once the underlying order is quashed and must be lifted. The bank attachment on the taxpayer's account was therefore directed to be released, and the matter was remanded for reconsideration with an opportunity of hearing. en-us Fri, 09 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757612 An assessment order passed under GST without affording the taxpayer a personal hearing violates the principles of natural justice and is liable to be set aside for fresh adjudication after hearing. Where an attachment notice is consequential to such an assessment order, it cannot survive once the underlying order is quashed and must be lifted. The bank attachment on the taxpayer's account was therefore directed to be released, and the matter was remanded for reconsideration with an opportunity of hearing. Case-Laws GST Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757612