https://www.taxtmi.com/caselaws?id=760826 Assessment orders were quashed where the assessee had inadequate time to reply to a recently issued show cause notice and was not given a personal hearing, contrary to the requirement of a reasonable opportunity. The court held that fresh consideration was warranted, but relief could be conditioned because the assessee had also failed to respond to earlier notices and intimation. The matters were remanded for reconsideration with a direction to afford a reasonable opportunity, including personal hearing, subject to remittance of 10% of the disputed tax demand for each assessment year. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 14 May 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760826 Assessment orders were quashed where the assessee had inadequate time to reply to a recently issued show cause notice and was not given a personal hearing, contrary to the requirement of a reasonable opportunity. The court held that fresh consideration was warranted, but relief could be conditioned because the assessee had also failed to respond to earlier notices and intimation. The matters were remanded for reconsideration with a direction to afford a reasonable opportunity, including personal hearing, subject to remittance of 10% of the disputed tax demand for each assessment year. Case-Laws GST Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760826