https://www.taxtmi.com/caselaws?id=760356 Failure to afford a personal hearing before passing an adverse GST assessment order was treated as a breach of natural justice. The petitioner contended that portal notices were uploaded without its knowledge and that no opportunity of hearing was granted; the respondent accepted that no personal hearing had been provided and sought remand. On that basis, the order was set aside and the matter was remanded for fresh consideration on merits, subject to payment of 10% of the disputed tax amount and compliance with directions to file a reply and be heard. en-us Mon, 02 Sep 2024 00:00:00 +0530 Tue, 13 May 2025 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760356 Failure to afford a personal hearing before passing an adverse GST assessment order was treated as a breach of natural justice. The petitioner contended that portal notices were uploaded without its knowledge and that no opportunity of hearing was granted; the respondent accepted that no personal hearing had been provided and sought remand. On that basis, the order was set aside and the matter was remanded for fresh consideration on merits, subject to payment of 10% of the disputed tax amount and compliance with directions to file a reply and be heard. Case-Laws GST Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760356