https://www.taxtmi.com/caselaws?id=760926 Under the Tamil Nadu Goods and Services Tax Act, 2017, an adverse assessment order cannot be sustained where the assessee is denied the mandatory personal hearing required by Section 75(4) when requested or when such an order is proposed. The court noted that the assessee had filed a detailed reply with annexures and that the order considered the objections, but compliance with the statutory hearing requirement remained compulsory. The assessment order was therefore quashed for breach of natural justice and the matter was remanded for fresh consideration after granting a reasonable opportunity, including personal hearing. en-us Tue, 26 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760926 Under the Tamil Nadu Goods and Services Tax Act, 2017, an adverse assessment order cannot be sustained where the assessee is denied the mandatory personal hearing required by Section 75(4) when requested or when such an order is proposed. The court noted that the assessee had filed a detailed reply with annexures and that the order considered the objections, but compliance with the statutory hearing requirement remained compulsory. The assessment order was therefore quashed for breach of natural justice and the matter was remanded for fresh consideration after granting a reasonable opportunity, including personal hearing. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760926