https://www.taxtmi.com/caselaws?id=770499 An order under Section 74 was quashed because the hearing notice was not effectively brought to the taxpayer's notice and the hearing time was fixed before the reply period expired, denying a real opportunity to contest the case. The appellate order based on that defective adjudication was also set aside, as an appeal was not treated as a cure for the procedural breach at the original stage. The matter was remanded to the assessing authority for fresh adjudication after granting an effective opportunity of hearing. en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770499 An order under Section 74 was quashed because the hearing notice was not effectively brought to the taxpayer's notice and the hearing time was fixed before the reply period expired, denying a real opportunity to contest the case. The appellate order based on that defective adjudication was also set aside, as an appeal was not treated as a cure for the procedural breach at the original stage. The matter was remanded to the assessing authority for fresh adjudication after granting an effective opportunity of hearing. Case-Laws GST Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770499