https://www.taxtmi.com/caselaws?id=461395 HC held the adverse assessment order unlawful for breach of natural justice, finding the Assessing Authority was obliged under Section 75(4), U.P. GST Act, 2017 to afford a personal hearing before imposing liability. The petitioner's marking "No" to a hearing request did not cure the defect; a minimal, real opportunity to be heard is mandatory, especially where heavy civil liability is at stake. The matter was remitted to the Deputy Commissioner, State Tax, Raebareli to issue a fresh notice within two weeks and afford hearing before passing a fresh, reasoned assessment order. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 04 Sep 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461395 HC held the adverse assessment order unlawful for breach of natural justice, finding the Assessing Authority was obliged under Section 75(4), U.P. GST Act, 2017 to afford a personal hearing before imposing liability. The petitioner's marking "No" to a hearing request did not cure the defect; a minimal, real opportunity to be heard is mandatory, especially where heavy civil liability is at stake. The matter was remitted to the Deputy Commissioner, State Tax, Raebareli to issue a fresh notice within two weeks and afford hearing before passing a fresh, reasoned assessment order. Case-Laws GST Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461395