https://www.taxtmi.com/caselaws?id=760927 GST assessment based on balance sheet figures was held unsustainable where the order did not clearly explain the basis for taxing total trade payables and employee benefit expenses. The record also reflected a challenge that the show cause notice had not been served and that no personal hearing was granted. On those facts, the assessment required fresh consideration with a reasonable opportunity to respond. The impugned order was quashed and the matter remanded for reconsideration after reply and personal hearing. en-us Tue, 26 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760927 GST assessment based on balance sheet figures was held unsustainable where the order did not clearly explain the basis for taxing total trade payables and employee benefit expenses. The record also reflected a challenge that the show cause notice had not been served and that no personal hearing was granted. On those facts, the assessment required fresh consideration with a reasonable opportunity to respond. The impugned order was quashed and the matter remanded for reconsideration after reply and personal hearing. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760927