https://www.taxtmi.com/caselaws?id=766294 An assessment order under the CGST Act was set aside and remitted for fresh adjudication because the amended Section 16 had to be applied and the assessee was entitled to an opportunity of hearing on the surviving demands. The court accepted that reconsideration by the assessing authority was the appropriate course in light of the later statutory insertion and the hearing deficiency. The matter was therefore returned to the authority for a fresh decision after due hearing and application of the amended provision. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766294 An assessment order under the CGST Act was set aside and remitted for fresh adjudication because the amended Section 16 had to be applied and the assessee was entitled to an opportunity of hearing on the surviving demands. The court accepted that reconsideration by the assessing authority was the appropriate course in light of the later statutory insertion and the hearing deficiency. The matter was therefore returned to the authority for a fresh decision after due hearing and application of the amended provision. Case-Laws GST Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766294