https://www.taxtmi.com/caselaws?id=760834 Mandatory compliance with the statutory requirement of a personal hearing was treated as essential before an adverse assessment order could be sustained. The notice and assessment records did not show that such hearing had been afforded, so the assessment was set aside. The matter was remanded for fresh consideration after giving the petitioner an opportunity to file a reply and receive a personal hearing, and the attachment orders were directed to be raised consequentially. en-us Wed, 06 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760834 Mandatory compliance with the statutory requirement of a personal hearing was treated as essential before an adverse assessment order could be sustained. The notice and assessment records did not show that such hearing had been afforded, so the assessment was set aside. The matter was remanded for fresh consideration after giving the petitioner an opportunity to file a reply and receive a personal hearing, and the attachment orders were directed to be raised consequentially. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760834