https://www.taxtmi.com/caselaws?id=759225 Under the West Bengal GST Act, 2017, a personal hearing is mandatory before an adverse assessment is made under Section 73 read with Section 75(4). A show cause notice that leaves the hearing date, time and venue as not applicable denies an effective opportunity of hearing, breaches natural justice, and renders the resulting assessment unsustainable. Where the original proceeding is defective on that ground, the authority may still initiate fresh proceedings under Section 73 if a proper hearing is given, and limitation under Section 73(10) runs from the date of the new notice. en-us Fri, 16 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759225 Under the West Bengal GST Act, 2017, a personal hearing is mandatory before an adverse assessment is made under Section 73 read with Section 75(4). A show cause notice that leaves the hearing date, time and venue as not applicable denies an effective opportunity of hearing, breaches natural justice, and renders the resulting assessment unsustainable. Where the original proceeding is defective on that ground, the authority may still initiate fresh proceedings under Section 73 if a proper hearing is given, and limitation under Section 73(10) runs from the date of the new notice. Case-Laws GST Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759225