https://www.taxtmi.com/caselaws?id=762635 An assessment order passed under Section 73 without granting a personal hearing was held unsustainable where the assessee had specifically requested one in reply to the show-cause notice. The court applied the principles of natural justice and held that, once a hearing is sought, the authority must afford that opportunity before passing an adverse order. The plea that limitation was expiring did not excuse the denial, because a short date could have been fixed. The assessment order was quashed and set aside in favour of the assessee. en-us Mon, 02 Dec 2024 00:00:00 +0530 Thu, 10 Apr 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762635 An assessment order passed under Section 73 without granting a personal hearing was held unsustainable where the assessee had specifically requested one in reply to the show-cause notice. The court applied the principles of natural justice and held that, once a hearing is sought, the authority must afford that opportunity before passing an adverse order. The plea that limitation was expiring did not excuse the denial, because a short date could have been fixed. The assessment order was quashed and set aside in favour of the assessee. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762635