https://www.taxtmi.com/caselaws?id=785914 Assessment under section 63 was set aside because the authority failed to afford audi alteram partem; the impugned orders were quashed and the matter remanded for a fresh speaking order after affording an opportunity to be heard. The petitioner is granted fifteen days to respond to the show-cause notice and, following receipt of that response and any hearing, the authority must pass a reasoned decision. As an interim condition, the petitioner must deposit 10% of the assessed tax. The disposal is by consent and expressly not to be treated as precedent. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785914 Assessment under section 63 was set aside because the authority failed to afford audi alteram partem; the impugned orders were quashed and the matter remanded for a fresh speaking order after affording an opportunity to be heard. The petitioner is granted fifteen days to respond to the show-cause notice and, following receipt of that response and any hearing, the authority must pass a reasoned decision. As an interim condition, the petitioner must deposit 10% of the assessed tax. The disposal is by consent and expressly not to be treated as precedent. Case-Laws GST Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785914