https://www.taxtmi.com/caselaws?id=790074 An assessment under the U.P. GST Act was held unsustainable where the hearing date was fixed before the reply deadline, because that sequence denied a meaningful opportunity to respond and rendered the order procedurally unfair. The appellate order was also set aside because the authority rejected the appeal on limitation without considering the assessee's explanation that service of the assessment order had not been effected and that the appeal was filed upon knowledge of the order. The matter was remitted for fresh hearing and decision after affording an effective opportunity of being heard. en-us Thu, 12 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790074 An assessment under the U.P. GST Act was held unsustainable where the hearing date was fixed before the reply deadline, because that sequence denied a meaningful opportunity to respond and rendered the order procedurally unfair. The appellate order was also set aside because the authority rejected the appeal on limitation without considering the assessee's explanation that service of the assessment order had not been effected and that the appeal was filed upon knowledge of the order. The matter was remitted for fresh hearing and decision after affording an effective opportunity of being heard. Case-Laws GST Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790074