https://www.taxtmi.com/caselaws?id=787389 Assessment orders under the GST assessment provision were found to have been passed without affording a feasible personal hearing, engaging the rule of natural justice; consequently the orders were set aside and the matter remanded for fresh consideration. The court emphasised that where in person replies were made and a personal hearing was practicable, failure to provide such hearing vitiates the assessment and requires reconsideration on merits. The remand directs the tax authority to permit filing of reply/objection within two weeks and to issue a clear 14 day notice fixing a date for personal hearing before passing fresh orders. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787389 Assessment orders under the GST assessment provision were found to have been passed without affording a feasible personal hearing, engaging the rule of natural justice; consequently the orders were set aside and the matter remanded for fresh consideration. The court emphasised that where in person replies were made and a personal hearing was practicable, failure to provide such hearing vitiates the assessment and requires reconsideration on merits. The remand directs the tax authority to permit filing of reply/objection within two weeks and to issue a clear 14 day notice fixing a date for personal hearing before passing fresh orders. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787389