https://www.taxtmi.com/caselaws?id=763508 The HC allowed the writ petition, setting aside the impugned order by the Assistant Commissioner for the tax period April 2018 to March 2019. The Court found that the petitioner was denied a proper opportunity for an oral hearing, violating Section 75(4) of the U.P. GST Act, 2017. It directed the matter to be remitted to the Assistant Commissioner to issue a fresh notice within two weeks, ensuring the petitioner is granted a genuine opportunity for a hearing. This decision underscores the necessity of upholding natural justice principles in tax assessments, ensuring fair and reasoned outcomes. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763508 The HC allowed the writ petition, setting aside the impugned order by the Assistant Commissioner for the tax period April 2018 to March 2019. The Court found that the petitioner was denied a proper opportunity for an oral hearing, violating Section 75(4) of the U.P. GST Act, 2017. It directed the matter to be remitted to the Assistant Commissioner to issue a fresh notice within two weeks, ensuring the petitioner is granted a genuine opportunity for a hearing. This decision underscores the necessity of upholding natural justice principles in tax assessments, ensuring fair and reasoned outcomes. Case-Laws GST Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763508