https://www.taxtmi.com/caselaws?id=767448 The limitation challenge was rejected because it had already been answered against the petitioner in an earlier batch of analogous writ petitions. However, the assessment orders and consequential GST DRC-07 forms were set aside because they were passed without affording the petitioner a personal hearing, which the GST framework requires before finalisation of assessment. The High Court remitted the matter to the Assessing Officer for a fresh hearing and a fresh decision after compliance with that statutory requirement. The writ petitions were therefore disposed of with limited relief confined to reassessment after personal hearing. en-us Thu, 19 Dec 2024 00:00:00 +0530 Tue, 18 Mar 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767448 The limitation challenge was rejected because it had already been answered against the petitioner in an earlier batch of analogous writ petitions. However, the assessment orders and consequential GST DRC-07 forms were set aside because they were passed without affording the petitioner a personal hearing, which the GST framework requires before finalisation of assessment. The High Court remitted the matter to the Assessing Officer for a fresh hearing and a fresh decision after compliance with that statutory requirement. The writ petitions were therefore disposed of with limited relief confined to reassessment after personal hearing. Case-Laws GST Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767448