https://www.taxtmi.com/caselaws?id=764404 An assessment order confirming interest and penalty may be set aside where the authority does not properly consider the material on record and the assessee's objections, as this violates natural justice. On the facts noted, the disputed input tax credit had already been reversed and part of the interest demand had been paid, so the matter was remitted for one further opportunity to file objections. The impugned order was treated as a show cause notice, and the authority was directed to consider the objections and pass fresh orders after a reasonable hearing; failing compliance, the original assessment order would stand restored. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 09 Jan 2025 07:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764404 An assessment order confirming interest and penalty may be set aside where the authority does not properly consider the material on record and the assessee's objections, as this violates natural justice. On the facts noted, the disputed input tax credit had already been reversed and part of the interest demand had been paid, so the matter was remitted for one further opportunity to file objections. The impugned order was treated as a show cause notice, and the authority was directed to consider the objections and pass fresh orders after a reasonable hearing; failing compliance, the original assessment order would stand restored. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764404