https://www.taxtmi.com/caselaws?id=769096 HC held that the assessment order passed under the GST Act was vitiated for violation of principles of natural justice, as no opportunity for personal hearing was granted despite a specific request and the show cause notice itself indicating "NA" against the hearing date. Relying only on portal uploading without ensuring personal service was deprecated. The impugned order and consequential proceedings were set aside, and the matter was remanded to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad, to pass a fresh order after granting a personal hearing. Costs of Rs. 20,000 were imposed personally on the said Joint Commissioner. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769096 HC held that the assessment order passed under the GST Act was vitiated for violation of principles of natural justice, as no opportunity for personal hearing was granted despite a specific request and the show cause notice itself indicating "NA" against the hearing date. Relying only on portal uploading without ensuring personal service was deprecated. The impugned order and consequential proceedings were set aside, and the matter was remanded to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad, to pass a fresh order after granting a personal hearing. Costs of Rs. 20,000 were imposed personally on the said Joint Commissioner. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769096