https://www.taxtmi.com/article/detailed?id=14141 Assessment under Section 63 of an unregistered dealer does not mandate prior authorisation under Section 67 where the inspecting officer is the territorial assessing authority. Section 75 sets an outer limit on adjournments and does not require a minimum number; however, an opportunity to be heard is required if an adverse decision is contemplated. Absent a personal hearing, the assessment and penalty orders are liable to be set aside, and fresh proceedings may be conducted after granting a personal hearing. en-us Thu, 17 Apr 2025 08:37:42 +0530 Thu, 17 Apr 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14141 Assessment under Section 63 of an unregistered dealer does not mandate prior authorisation under Section 67 where the inspecting officer is the territorial assessing authority. Section 75 sets an outer limit on adjournments and does not require a minimum number; however, an opportunity to be heard is required if an adverse decision is contemplated. Absent a personal hearing, the assessment and penalty orders are liable to be set aside, and fresh proceedings may be conducted after granting a personal hearing. Articles Goods and Services Tax - GST Thu, 17 Apr 2025 08:37:42 +0530 https://www.taxtmi.com/article/detailed?id=14141