https://www.taxtmi.com/caselaws?id=767280 The HC concluded that the principles of natural justice were violated when the Assessing Officer failed to grant a personal hearing to the appellant, despite an explicit request. The Court found the writ petitions maintainable under Article 226 due to this violation. Additionally, the Court noted that the absence of a specific request for the Bank Realization Certificate (BRC) in the show cause notice did not justify the confirmation of the notice. The assessment orders were set aside, and the matter was remanded to the Assessing Officer to provide a personal hearing and allow submission of the BRC and other documents. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767280 The HC concluded that the principles of natural justice were violated when the Assessing Officer failed to grant a personal hearing to the appellant, despite an explicit request. The Court found the writ petitions maintainable under Article 226 due to this violation. Additionally, the Court noted that the absence of a specific request for the Bank Realization Certificate (BRC) in the show cause notice did not justify the confirmation of the notice. The assessment orders were set aside, and the matter was remanded to the Assessing Officer to provide a personal hearing and allow submission of the BRC and other documents. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767280