https://www.taxtmi.com/caselaws?id=783394 HC held that the assessment proceedings suffered from violation of principles of natural justice. The authority fixed the last date for filing reply and the date of personal hearing on the same day, contrary to the binding administrative instructions, thereby denying effective opportunity of defence. Despite prior notices, the manner of scheduling deprived the assessee of a meaningful hearing before passing an ex parte order imposing substantial tax, interest and penalty under section 73 of the GST Act. Holding that personal hearing is mandatory before an adverse order, HC set aside the impugned orders and remanded the matter for fresh consideration in accordance with law. en-us Mon, 01 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783394 HC held that the assessment proceedings suffered from violation of principles of natural justice. The authority fixed the last date for filing reply and the date of personal hearing on the same day, contrary to the binding administrative instructions, thereby denying effective opportunity of defence. Despite prior notices, the manner of scheduling deprived the assessee of a meaningful hearing before passing an ex parte order imposing substantial tax, interest and penalty under section 73 of the GST Act. Holding that personal hearing is mandatory before an adverse order, HC set aside the impugned orders and remanded the matter for fresh consideration in accordance with law. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783394