https://www.taxtmi.com/caselaws?id=778102 The HC held that the impugned assessment order was passed in breach of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded; accordingly the court quashed the order insofar as it denied input tax credit as barred by limitation under Section 16(4) CGST and set aside the remaining portions of the order dated 13.04.2024. The matter was remanded to the tax authority for fresh consideration, with directions to afford the taxpayer an opportunity to be heard and to decide the ITC claim on merits. en-us Mon, 25 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778102 The HC held that the impugned assessment order was passed in breach of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded; accordingly the court quashed the order insofar as it denied input tax credit as barred by limitation under Section 16(4) CGST and set aside the remaining portions of the order dated 13.04.2024. The matter was remanded to the tax authority for fresh consideration, with directions to afford the taxpayer an opportunity to be heard and to decide the ITC claim on merits. Case-Laws GST Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778102