https://www.taxtmi.com/caselaws?id=771532 An assessment order under Section 73 of the GST Act was found vulnerable because no effective opportunity of hearing had been granted before its issuance. The date fixed was only for filing objections and hearing, and that approach was treated as contrary to the department's own circular and earlier binding views in similar circumstances. The absence of a proper hearing was held to offend fair procedure, so the impugned order was quashed and the matter was remanded for a fresh order after adequate hearing. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771532 An assessment order under Section 73 of the GST Act was found vulnerable because no effective opportunity of hearing had been granted before its issuance. The date fixed was only for filing objections and hearing, and that approach was treated as contrary to the department's own circular and earlier binding views in similar circumstances. The absence of a proper hearing was held to offend fair procedure, so the impugned order was quashed and the matter was remanded for a fresh order after adequate hearing. Case-Laws GST Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771532