https://www.taxtmi.com/caselaws?id=772876 The SC examined procedural irregularities in a GST assessment, finding that conducting a personal hearing before the submission of a reply violates statutory provisions. The court set aside the assessment order of Rs. 71,57,938/- and remanded the matter to the Revenue Authority to restart proceedings from the show-cause notice stage, emphasizing strict adherence to procedural fairness under Sections 73, 74, and 75 of the GST Act. en-us Mon, 21 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772876 The SC examined procedural irregularities in a GST assessment, finding that conducting a personal hearing before the submission of a reply violates statutory provisions. The court set aside the assessment order of Rs. 71,57,938/- and remanded the matter to the Revenue Authority to restart proceedings from the show-cause notice stage, emphasizing strict adherence to procedural fairness under Sections 73, 74, and 75 of the GST Act. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772876