https://www.taxtmi.com/caselaws?id=786848 Failure to afford a fresh personal hearing before passing an assessment order under the GST statutory scheme breaches the statutory personal-hearing requirement and principles of natural justice; the impugned order was therefore quashed and the matter remitted for a fresh hearing. The legal point clarified is that where an original hearing date passed without the taxpayer's appearance and no subsequent notice specifying a new date, time and venue is issued, authorities must grant a fresh opportunity to be heard and thereafter pass a reasoned order in accordance with law. en-us Mon, 16 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786848 Failure to afford a fresh personal hearing before passing an assessment order under the GST statutory scheme breaches the statutory personal-hearing requirement and principles of natural justice; the impugned order was therefore quashed and the matter remitted for a fresh hearing. The legal point clarified is that where an original hearing date passed without the taxpayer's appearance and no subsequent notice specifying a new date, time and venue is issued, authorities must grant a fresh opportunity to be heard and thereafter pass a reasoned order in accordance with law. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786848