https://www.taxtmi.com/caselaws?id=760070 A personal hearing under the Maharashtra GST Act is mandatory where a written request is made, and an assessment order passed without granting that hearing is unsustainable. The assessee had expressly sought a hearing, and mere consideration of its written reply did not satisfy the statutory safeguard under section 75(4). The assessment order was therefore quashed. Because the recovery notice depended entirely on that order, it also could not survive and was set aside. The matter was remitted for fresh assessment after giving the assessee an opportunity of hearing. en-us Mon, 07 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760070 A personal hearing under the Maharashtra GST Act is mandatory where a written request is made, and an assessment order passed without granting that hearing is unsustainable. The assessee had expressly sought a hearing, and mere consideration of its written reply did not satisfy the statutory safeguard under section 75(4). The assessment order was therefore quashed. Because the recovery notice depended entirely on that order, it also could not survive and was set aside. The matter was remitted for fresh assessment after giving the assessee an opportunity of hearing. Case-Laws GST Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760070