https://www.taxtmi.com/caselaws?id=760993 Section 75(4) of the Tamil Nadu GST Act requires a personal hearing before an adverse assessment order is passed where a hearing is requested or the authority proposes to proceed adversely. A prior reply on record and earlier show-cause proceedings do not cure the failure to grant that hearing after the reply is received. The assessment order was therefore quashed, and the matter was remanded for fresh consideration with a direction to afford a reasonable opportunity, including personal hearing, before any new order is made. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760993 Section 75(4) of the Tamil Nadu GST Act requires a personal hearing before an adverse assessment order is passed where a hearing is requested or the authority proposes to proceed adversely. A prior reply on record and earlier show-cause proceedings do not cure the failure to grant that hearing after the reply is received. The assessment order was therefore quashed, and the matter was remanded for fresh consideration with a direction to afford a reasonable opportunity, including personal hearing, before any new order is made. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760993