https://www.taxtmi.com/caselaws?id=764135 An assessment order under Section 73 of the CGST Act was found unsustainable because the authority failed to consider the taxpayer's reply to the show cause notice and proceeded as if no reply had been filed. That omission indicated lack of due application of mind and denial of proper consideration before adjudication. The matter was therefore required to be reconsidered after giving the taxpayer a clear opportunity of hearing, and the order was set aside with remand for fresh adjudication on 14 days' notice and personal hearing. en-us Wed, 04 Sep 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764135 An assessment order under Section 73 of the CGST Act was found unsustainable because the authority failed to consider the taxpayer's reply to the show cause notice and proceeded as if no reply had been filed. That omission indicated lack of due application of mind and denial of proper consideration before adjudication. The matter was therefore required to be reconsidered after giving the taxpayer a clear opportunity of hearing, and the order was set aside with remand for fresh adjudication on 14 days' notice and personal hearing. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764135