https://www.taxtmi.com/caselaws?id=766115 Where service of the hearing notice and the opportunity of personal hearing were seriously disputed, the assessment order was set aside and the matter restored for fresh adjudication after issue of a fresh notice and grant of personal hearing. The Court did not examine the assessment on merits because the factual dispute over service, including the e-mail address used and unserved postal notices, required a fresh hearing. It also directed that, in the peculiar circumstances of the case, the petitioner would not be permitted to raise limitation in the fresh proceedings, while the adjudicating authority remained free to pass a fresh order on the objections. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 07 Mar 2025 17:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766115 Where service of the hearing notice and the opportunity of personal hearing were seriously disputed, the assessment order was set aside and the matter restored for fresh adjudication after issue of a fresh notice and grant of personal hearing. The Court did not examine the assessment on merits because the factual dispute over service, including the e-mail address used and unserved postal notices, required a fresh hearing. It also directed that, in the peculiar circumstances of the case, the petitioner would not be permitted to raise limitation in the fresh proceedings, while the adjudicating authority remained free to pass a fresh order on the objections. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766115