https://www.taxtmi.com/caselaws?id=791289 Where a written request for personal hearing is made before an assessment order is passed, the hearing obligation under Section 75(4) of the Bihar Goods and Services Tax Act, 2017 must be honoured, and failure to do so breaches natural justice. The record showed that only two opportunities for hearing had been given, although Section 75(5) permits adjournment up to three times. On those facts, the Patna HC held that the assessment order was liable to be set aside and the matter remanded for fresh consideration after a proper hearing. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791289 Where a written request for personal hearing is made before an assessment order is passed, the hearing obligation under Section 75(4) of the Bihar Goods and Services Tax Act, 2017 must be honoured, and failure to do so breaches natural justice. The record showed that only two opportunities for hearing had been given, although Section 75(5) permits adjournment up to three times. On those facts, the Patna HC held that the assessment order was liable to be set aside and the matter remanded for fresh consideration after a proper hearing. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791289