https://www.taxtmi.com/caselaws?id=778116 Failure to consider the taxpayer's reply and to grant a personal hearing before finalising the assessment was treated as inconsistent with Section 75(4) of the CGST Act and contrary to natural justice. Because the taxpayer was denied a fair opportunity to establish its case on merits, the assessment and rectification orders were set aside and the matter was remanded for fresh consideration. The respondent was directed to allow an additional reply and afford a hearing before passing a fresh decision. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778116 Failure to consider the taxpayer's reply and to grant a personal hearing before finalising the assessment was treated as inconsistent with Section 75(4) of the CGST Act and contrary to natural justice. Because the taxpayer was denied a fair opportunity to establish its case on merits, the assessment and rectification orders were set aside and the matter was remanded for fresh consideration. The respondent was directed to allow an additional reply and afford a hearing before passing a fresh decision. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778116