https://www.taxtmi.com/caselaws?id=764825 Effective opportunity of hearing under GST requires a separate date for filing reply and personal hearing, and denial of that opportunity can vitiate the assessment process. Applying the reasoning of an earlier Division Bench decision on the same issue, the Allahabad HC held that the assessment order and appellate order could not be sustained where no separate hearing date was given. The impugned orders were quashed, and the matter was left open for fresh adjudication after affording the petitioners an opportunity of hearing. en-us Thu, 16 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 12:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764825 Effective opportunity of hearing under GST requires a separate date for filing reply and personal hearing, and denial of that opportunity can vitiate the assessment process. Applying the reasoning of an earlier Division Bench decision on the same issue, the Allahabad HC held that the assessment order and appellate order could not be sustained where no separate hearing date was given. The impugned orders were quashed, and the matter was left open for fresh adjudication after affording the petitioners an opportunity of hearing. Case-Laws GST Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764825