https://www.taxtmi.com/caselaws?id=758909 Failure to grant a personal hearing despite an express request under Section 75(4) of the Tamil Nadu GST Act vitiated the assessment process, because the taxpayer had already replied to the show cause notice and addressed the stated defects. The HC held that non-compliance with the mandatory hearing requirement amounted to procedural unfairness and quashed the assessment order. The matter was remanded for fresh consideration after affording a personal hearing and allowing production of supporting documents. en-us Wed, 03 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758909 Failure to grant a personal hearing despite an express request under Section 75(4) of the Tamil Nadu GST Act vitiated the assessment process, because the taxpayer had already replied to the show cause notice and addressed the stated defects. The HC held that non-compliance with the mandatory hearing requirement amounted to procedural unfairness and quashed the assessment order. The matter was remanded for fresh consideration after affording a personal hearing and allowing production of supporting documents. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758909