https://www.taxtmi.com/caselaws?id=766383 Failure to consider a request for personal hearing before passing the assessment order was treated as a procedural lapse affecting fairness under the hearing requirement in Section 75(4). The petitioner had also sought time to file additional documents, but the impugned order was issued without addressing that request. As the respondent accepted that a personal hearing could be granted, the absence of such hearing was found to justify setting aside the order. The matter was remitted for fresh consideration of the petitioner's documents and objections after affording a personal hearing. en-us Fri, 29 Nov 2024 00:00:00 +0530 Thu, 16 Oct 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766383 Failure to consider a request for personal hearing before passing the assessment order was treated as a procedural lapse affecting fairness under the hearing requirement in Section 75(4). The petitioner had also sought time to file additional documents, but the impugned order was issued without addressing that request. As the respondent accepted that a personal hearing could be granted, the absence of such hearing was found to justify setting aside the order. The matter was remitted for fresh consideration of the petitioner's documents and objections after affording a personal hearing. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766383