https://www.taxtmi.com/caselaws?id=761345 Denial of a personal hearing, where the assessee's reply was not filed due to ineffective notice, was treated as a breach of natural justice under the GST assessment process. The Madras HC examined the matter with reference to Rule 86B of the Tamil Nadu Goods and Services Tax Rules, 2017 and the claimed exception, and held that the assessment order could not stand without affording hearing. Once the order was set aside and remanded for fresh consideration, the bank attachment resting on that order also could not survive and was lifted in favour of the assessee. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761345 Denial of a personal hearing, where the assessee's reply was not filed due to ineffective notice, was treated as a breach of natural justice under the GST assessment process. The Madras HC examined the matter with reference to Rule 86B of the Tamil Nadu Goods and Services Tax Rules, 2017 and the claimed exception, and held that the assessment order could not stand without affording hearing. Once the order was set aside and remanded for fresh consideration, the bank attachment resting on that order also could not survive and was lifted in favour of the assessee. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761345