https://www.taxtmi.com/caselaws?id=771797 An assessment order and appellate order under the GST provisions were found unsustainable because no effective opportunity of hearing was afforded before finalisation. Section 75(4) requires a mandatory hearing, and the impugned orders disclosed prima facie non-compliance with that requirement. On that basis, the orders were quashed for breach of natural justice and the matter was remanded to the assessing authority for fresh adjudication after hearing the taxpayer. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771797 An assessment order and appellate order under the GST provisions were found unsustainable because no effective opportunity of hearing was afforded before finalisation. Section 75(4) requires a mandatory hearing, and the impugned orders disclosed prima facie non-compliance with that requirement. On that basis, the orders were quashed for breach of natural justice and the matter was remanded to the assessing authority for fresh adjudication after hearing the taxpayer. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771797