https://www.taxtmi.com/caselaws?id=758509 An assessment confirmed without an effective opportunity of hearing, and where the final demand materially differed from the proposal in Form ASMT-10, was treated as unsustainable for breach of natural justice. The notice, intimation and show cause process reflected a proposed liability of Rs.33,270, but the order confirmed Rs.1,84,835, which undermined the validity of the confirmation. The matter was therefore remanded for fresh consideration, with the taxpayer permitted to file a reply, granted a personal hearing, and required to deposit 10% of the disputed tax demand before reconsideration. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758509 An assessment confirmed without an effective opportunity of hearing, and where the final demand materially differed from the proposal in Form ASMT-10, was treated as unsustainable for breach of natural justice. The notice, intimation and show cause process reflected a proposed liability of Rs.33,270, but the order confirmed Rs.1,84,835, which undermined the validity of the confirmation. The matter was therefore remanded for fresh consideration, with the taxpayer permitted to file a reply, granted a personal hearing, and required to deposit 10% of the disputed tax demand before reconsideration. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758509