https://www.taxtmi.com/caselaws?id=769605 Personal hearing under section 75(4) was treated as mandatory before passing the assessment order under section 73. Because the petitioner was not afforded that opportunity, the assessment order was found unsustainable. The appellate order dismissing the appeal also failed, as it was merely consequential to the defective assessment. The matter was remanded to the assessing authority for a fresh decision after granting an opportunity of hearing. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769605 Personal hearing under section 75(4) was treated as mandatory before passing the assessment order under section 73. Because the petitioner was not afforded that opportunity, the assessment order was found unsustainable. The appellate order dismissing the appeal also failed, as it was merely consequential to the defective assessment. The matter was remanded to the assessing authority for a fresh decision after granting an opportunity of hearing. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769605