https://www.taxtmi.com/caselaws?id=758644 An assessment order was held unsustainable because the authority did not consider the petitioner's reply to the show cause notice. The record showed that the primary reply had been acknowledged, and a later communication was only supplemental, but the impugned order failed to reflect consideration of the material response. The order was therefore vitiated for non-consideration of relevant submissions and was set aside. The matter was remanded for fresh consideration after granting reasonable opportunity, including personal hearing, and after taking into account the petitioner's replies. en-us Wed, 17 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758644 An assessment order was held unsustainable because the authority did not consider the petitioner's reply to the show cause notice. The record showed that the primary reply had been acknowledged, and a later communication was only supplemental, but the impugned order failed to reflect consideration of the material response. The order was therefore vitiated for non-consideration of relevant submissions and was set aside. The matter was remanded for fresh consideration after granting reasonable opportunity, including personal hearing, and after taking into account the petitioner's replies. Case-Laws GST Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758644