https://www.taxtmi.com/caselaws?id=767924 An assessment order under Section 73 could not be sustained where the hearing notice was not effectively served and the petitioner was denied an opportunity of hearing. The court noted that the petitioner had ceased to hold U.P. GST registration before the impugned order was passed, and the record did not show receipt of notice or participation in the proceedings. The procedural lapse required reconsideration, so the order was set aside and the matter remitted for fresh hearing, proper service of notice, and a reasoned order in accordance with law. en-us Fri, 21 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767924 An assessment order under Section 73 could not be sustained where the hearing notice was not effectively served and the petitioner was denied an opportunity of hearing. The court noted that the petitioner had ceased to hold U.P. GST registration before the impugned order was passed, and the record did not show receipt of notice or participation in the proceedings. The procedural lapse required reconsideration, so the order was set aside and the matter remitted for fresh hearing, proper service of notice, and a reasoned order in accordance with law. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767924