https://www.taxtmi.com/highlights?id=98940 An assessment order cannot be sustained where the authority fixes a personal hearing before the assessee's last available date to file a reply to the show cause notice, because that denies a fair opportunity of hearing; the HC quashed the original order and remitted the matter for fresh hearing and decision. An appellate order rejecting an appeal is equally invalid if it fails to consider a specific condonation of delay ground and give reasons on that request, even where rejection may ultimately be justified; the HC set aside the appellate order for non-consideration of the condonation plea. en-us Sat, 18 Apr 2026 09:08:06 +0530 Sat, 18 Apr 2026 09:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98940 An assessment order cannot be sustained where the authority fixes a personal hearing before the assessee's last available date to file a reply to the show cause notice, because that denies a fair opportunity of hearing; the HC quashed the original order and remitted the matter for fresh hearing and decision. An appellate order rejecting an appeal is equally invalid if it fails to consider a specific condonation of delay ground and give reasons on that request, even where rejection may ultimately be justified; the HC set aside the appellate order for non-consideration of the condonation plea. Highlights GST Sat, 18 Apr 2026 09:08:06 +0530 https://www.taxtmi.com/highlights?id=98940