https://www.taxtmi.com/caselaws?id=774709 An Assessing Officer cannot ignore an assessee's reply merely because it was filed manually rather than through the portal; the reply must be considered before finalising assessment. Where the manual reply and supporting documents were not considered and no personal hearing was granted, the assessment was made mechanically in breach of natural justice. The assessment order and rectification order were therefore set aside, and the matter was remanded for fresh consideration after granting a personal hearing on 14 clear days' notice. The consequential recovery notice was also quashed. en-us Thu, 26 Jun 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774709 An Assessing Officer cannot ignore an assessee's reply merely because it was filed manually rather than through the portal; the reply must be considered before finalising assessment. Where the manual reply and supporting documents were not considered and no personal hearing was granted, the assessment was made mechanically in breach of natural justice. The assessment order and rectification order were therefore set aside, and the matter was remanded for fresh consideration after granting a personal hearing on 14 clear days' notice. The consequential recovery notice was also quashed. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774709