https://www.taxtmi.com/caselaws?id=788551 An assessment order under Section 73(9) could not be sustained where the personal hearing was fixed before the expiry of the time allowed to file a reply to the show cause notice, as this denied the assessee an effective opportunity to respond. The Court held that such sequencing was inconsistent with the statutory scheme and violated the principles of natural justice. The assessment order was quashed, and the matter was remitted to the Assessing Officer to restart from the show cause stage, receive the reply, and then fix a fresh personal hearing. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788551 An assessment order under Section 73(9) could not be sustained where the personal hearing was fixed before the expiry of the time allowed to file a reply to the show cause notice, as this denied the assessee an effective opportunity to respond. The Court held that such sequencing was inconsistent with the statutory scheme and violated the principles of natural justice. The assessment order was quashed, and the matter was remitted to the Assessing Officer to restart from the show cause stage, receive the reply, and then fix a fresh personal hearing. Case-Laws GST Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788551