https://www.taxtmi.com/caselaws?id=774925 Dismissal of a GST appeal as time-barred, rather than on merits, does not cause the original assessment order to merge with the appellate order. Separately, section 75(4) requires an opportunity of hearing before an assessment order is made where hearing is mandated. Failure to issue a hearing notice or afford such an opportunity renders an assessment under section 73 unsustainable. The assessment and related orders were quashed on the limited ground of denial of hearing, with remand for fresh adjudication after providing a hearing opportunity. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774925 Dismissal of a GST appeal as time-barred, rather than on merits, does not cause the original assessment order to merge with the appellate order. Separately, section 75(4) requires an opportunity of hearing before an assessment order is made where hearing is mandated. Failure to issue a hearing notice or afford such an opportunity renders an assessment under section 73 unsustainable. The assessment and related orders were quashed on the limited ground of denial of hearing, with remand for fresh adjudication after providing a hearing opportunity. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774925