https://www.taxtmi.com/caselaws?id=766242 Mandatory pre-decisional hearing under Section 75(4) of the GST Act was not granted before passing the assessment order under Section 73, and the record showed non-compliance with that requirement. The High Court treated this omission as a violation of the hearing mandate, making the assessment order unsustainable on that limited ground. The order under Section 73 and the appellate order dismissing the appeal were quashed, and the matter was remanded for fresh decision after giving the petitioner an opportunity of hearing. en-us Thu, 13 Feb 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766242 Mandatory pre-decisional hearing under Section 75(4) of the GST Act was not granted before passing the assessment order under Section 73, and the record showed non-compliance with that requirement. The High Court treated this omission as a violation of the hearing mandate, making the assessment order unsustainable on that limited ground. The order under Section 73 and the appellate order dismissing the appeal were quashed, and the matter was remanded for fresh decision after giving the petitioner an opportunity of hearing. Case-Laws GST Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766242