https://www.taxtmi.com/caselaws?id=765523 An assessment order under the GST Act and the appellate order were challenged for breach of the statutory requirement of hearing under Section 75(4). The court noted that no opportunity of hearing had been afforded before the assessment was completed, and held that the hearing requirement is mandatory. That non-compliance also amounted to violation of natural justice. The impugned orders were quashed, and the matter was remanded to the Assessing Authority for fresh decision after granting an opportunity of hearing. en-us Wed, 29 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765523 An assessment order under the GST Act and the appellate order were challenged for breach of the statutory requirement of hearing under Section 75(4). The court noted that no opportunity of hearing had been afforded before the assessment was completed, and held that the hearing requirement is mandatory. That non-compliance also amounted to violation of natural justice. The impugned orders were quashed, and the matter was remanded to the Assessing Authority for fresh decision after granting an opportunity of hearing. Case-Laws GST Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765523