https://www.taxtmi.com/caselaws?id=760791 Absence of an effective hearing before a Section 73 assessment order under the State GST Act rendered the proceedings contrary to Section 75(4) and the principles of natural justice. The appellate order could not survive either, because it rested on dismissal of the appeal as time-barred despite the underlying defect in the assessment process. On that limited ground, both orders were quashed and the matter was remanded to the Assessing Authority for a fresh decision after granting an opportunity of hearing. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760791 Absence of an effective hearing before a Section 73 assessment order under the State GST Act rendered the proceedings contrary to Section 75(4) and the principles of natural justice. The appellate order could not survive either, because it rested on dismissal of the appeal as time-barred despite the underlying defect in the assessment process. On that limited ground, both orders were quashed and the matter was remanded to the Assessing Authority for a fresh decision after granting an opportunity of hearing. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760791