https://www.taxtmi.com/caselaws?id=758637 An assessment under the GST regime was interfered with because the assessee was not afforded an effective opportunity of hearing. Although the initiation notice was uploaded on the GST portal and a show-cause notice with a reminder for personal hearing was issued, the record did not show meaningful hearing before confirmation of the demand relating to input tax credit on purchase of a car. The court held that this procedural deficiency deprived the assessee of an opportunity to explain that the purchase was in the course of business. The assessment order was set aside and the matter remanded for fresh consideration with liberty to file a reply and a direction to grant reasonable opportunity, including personal hearing, on payment of 10% of the disputed demand. en-us Fri, 12 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758637 An assessment under the GST regime was interfered with because the assessee was not afforded an effective opportunity of hearing. Although the initiation notice was uploaded on the GST portal and a show-cause notice with a reminder for personal hearing was issued, the record did not show meaningful hearing before confirmation of the demand relating to input tax credit on purchase of a car. The court held that this procedural deficiency deprived the assessee of an opportunity to explain that the purchase was in the course of business. The assessment order was set aside and the matter remanded for fresh consideration with liberty to file a reply and a direction to grant reasonable opportunity, including personal hearing, on payment of 10% of the disputed demand. Case-Laws GST Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758637