https://www.taxtmi.com/caselaws?id=774925 Dismissal of an appeal as time-barred does not result in merger of the original order with the appellate order, because the appeal is not decided on merits. The note also states that an assessment order under the GST Act is unsustainable where no notice of hearing is issued and no opportunity of hearing is afforded before completion of assessment, as section 75(4) makes that hearing mandatory. It records that an order passed in breach of this requirement is liable to be set aside, with the matter remanded for fresh adjudication after hearing. 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 an appeal as time-barred does not result in merger of the original order with the appellate order, because the appeal is not decided on merits. The note also states that an assessment order under the GST Act is unsustainable where no notice of hearing is issued and no opportunity of hearing is afforded before completion of assessment, as section 75(4) makes that hearing mandatory. It records that an order passed in breach of this requirement is liable to be set aside, with the matter remanded for fresh adjudication after hearing. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774925