https://www.taxtmi.com/caselaws?id=780720 HC held the procedure violated principles of natural justice because the show-cause notice fixed the last date for filing a reply and the personal hearing at the same day/time, denying an effective opportunity to be heard. The court found an adverse decision was contemplated and the proper officer had a statutory obligation to afford an effective hearing. The impugned order of the Assistant Commissioner of State Tax dated 22 Aug 2024 was set aside, the petition was allowed, and the petitioner was granted a last opportunity to file a reply and contest the proceedings. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780720 HC held the procedure violated principles of natural justice because the show-cause notice fixed the last date for filing a reply and the personal hearing at the same day/time, denying an effective opportunity to be heard. The court found an adverse decision was contemplated and the proper officer had a statutory obligation to afford an effective hearing. The impugned order of the Assistant Commissioner of State Tax dated 22 Aug 2024 was set aside, the petition was allowed, and the petitioner was granted a last opportunity to file a reply and contest the proceedings. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780720