https://www.taxtmi.com/caselaws?id=464255 An assessment order under the GST Act was challenged on the ground that no opportunity of hearing was granted before its passing, as required by Section 75(4). That procedural defect was accepted on the record, including by the Standing Counsel, and was treated as sufficient to vitiate the assessment and the related appellate order. The orders were therefore set aside and the matter was remanded to the assessing authority for fresh adjudication after granting the petitioner an opportunity of hearing. en-us Sat, 23 Nov 2024 00:00:00 +0530 Tue, 14 Oct 2025 19:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464255 An assessment order under the GST Act was challenged on the ground that no opportunity of hearing was granted before its passing, as required by Section 75(4). That procedural defect was accepted on the record, including by the Standing Counsel, and was treated as sufficient to vitiate the assessment and the related appellate order. The orders were therefore set aside and the matter was remanded to the assessing authority for fresh adjudication after granting the petitioner an opportunity of hearing. Case-Laws GST Sat, 23 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464255