https://www.taxtmi.com/caselaws?id=760441 An assessment order under the GST law and the related appellate order were challenged on the ground that no opportunity of hearing was granted before the demand was passed. The HC applied the mandatory requirement of prior hearing under Section 75(4) and noted that the record did not dispute the absence of a hearing notice or opportunity. On that basis, the assessment and appellate orders were set aside for breach of the hearing requirement, with liberty to the department to proceed afresh in accordance with law after giving due notice and an opportunity of hearing. en-us Tue, 15 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760441 An assessment order under the GST law and the related appellate order were challenged on the ground that no opportunity of hearing was granted before the demand was passed. The HC applied the mandatory requirement of prior hearing under Section 75(4) and noted that the record did not dispute the absence of a hearing notice or opportunity. On that basis, the assessment and appellate orders were set aside for breach of the hearing requirement, with liberty to the department to proceed afresh in accordance with law after giving due notice and an opportunity of hearing. Case-Laws GST Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760441