https://www.taxtmi.com/caselaws?id=458404 An assessment order passed under Section 73(9) of the SGST Act is amenable to appeal under Section 107, and the assessee may raise all objections, including challenges based on natural justice, before the appellate authority. The court left open the question whether 19 days was a reasonable period to respond to the show cause notice, noting that the issue depends on the facts and must be examined by the appellate forum. It also reiterated that pleas of non-inheritance of the business and limitation may be urged and considered afresh by the competent authority without being influenced by earlier observations. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458404 An assessment order passed under Section 73(9) of the SGST Act is amenable to appeal under Section 107, and the assessee may raise all objections, including challenges based on natural justice, before the appellate authority. The court left open the question whether 19 days was a reasonable period to respond to the show cause notice, noting that the issue depends on the facts and must be examined by the appellate forum. It also reiterated that pleas of non-inheritance of the business and limitation may be urged and considered afresh by the competent authority without being influenced by earlier observations. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458404