https://www.taxtmi.com/caselaws?id=759223 A demand under the Odisha GST law was set aside because the show cause notice did not properly specify the personal hearing date, affecting procedural fairness and natural justice. The notice had called for a reply and contemplated a hearing, but the defective hearing intimation was treated as a material lapse. As the revenue accepted that time could be granted to reply and a hearing could be sought, the impugned demand could not be sustained. The assessee was given time to file a reply with liberty to request a personal hearing. en-us Thu, 08 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759223 A demand under the Odisha GST law was set aside because the show cause notice did not properly specify the personal hearing date, affecting procedural fairness and natural justice. The notice had called for a reply and contemplated a hearing, but the defective hearing intimation was treated as a material lapse. As the revenue accepted that time could be granted to reply and a hearing could be sought, the impugned demand could not be sustained. The assessee was given time to file a reply with liberty to request a personal hearing. Case-Laws GST Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759223