https://www.taxtmi.com/caselaws?id=763006 An assessment order under the GST Act was quashed because no personal hearing was granted before an adverse decision was made, contrary to Section 75(4) and the principles of natural justice. The show-cause notice and reminder both marked the hearing columns as not applicable, and the record did not show that any hearing was afforded. Since the original order was passed in breach of the mandatory hearing requirement, the appellate order founded on that order also could not survive. The matter was remanded for fresh adjudication after granting an opportunity of hearing and permitting a reply to the show-cause notice. en-us Fri, 06 Dec 2024 00:00:00 +0530 Mon, 02 Jun 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763006 An assessment order under the GST Act was quashed because no personal hearing was granted before an adverse decision was made, contrary to Section 75(4) and the principles of natural justice. The show-cause notice and reminder both marked the hearing columns as not applicable, and the record did not show that any hearing was afforded. Since the original order was passed in breach of the mandatory hearing requirement, the appellate order founded on that order also could not survive. The matter was remanded for fresh adjudication after granting an opportunity of hearing and permitting a reply to the show-cause notice. Case-Laws GST Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763006