https://www.taxtmi.com/caselaws?id=761292 An assessment under the GST regime was found vulnerable where the record did not show any hearing date or opportunity of hearing after notice under Section 73. The absence of a hearing was treated as prima facie contrary to the mandatory requirement of Section 75(4) and inconsistent with natural justice. On that basis, the assessment order was quashed, the appellate order dismissing the appeal as not maintainable was set aside, and the matter was remanded for fresh decision after granting a hearing to the taxpayer. en-us Tue, 05 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 18:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761292 An assessment under the GST regime was found vulnerable where the record did not show any hearing date or opportunity of hearing after notice under Section 73. The absence of a hearing was treated as prima facie contrary to the mandatory requirement of Section 75(4) and inconsistent with natural justice. On that basis, the assessment order was quashed, the appellate order dismissing the appeal as not maintainable was set aside, and the matter was remanded for fresh decision after granting a hearing to the taxpayer. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761292