https://www.taxtmi.com/caselaws?id=774702 An assessment order passed after a GST DRC-01 notice was challenged for breach of natural justice because the assessee had filed a reply and specifically sought a third personal hearing to produce documents. The court noted that the governing procedure contemplated up to three personal hearings, and once the final hearing was expressly requested, the authority was bound to grant it before adjudication. The impugned order was set aside and the matter was remitted for a personal hearing and fresh orders on merits in accordance with law. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774702 An assessment order passed after a GST DRC-01 notice was challenged for breach of natural justice because the assessee had filed a reply and specifically sought a third personal hearing to produce documents. The court noted that the governing procedure contemplated up to three personal hearings, and once the final hearing was expressly requested, the authority was bound to grant it before adjudication. The impugned order was set aside and the matter was remitted for a personal hearing and fresh orders on merits in accordance with law. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774702