https://www.taxtmi.com/caselaws?id=793011 A personal hearing fixed before the expiry of the time allowed for filing a reply to the show cause notice was held to be illusory and contrary to the prescribed procedure, amounting to breach of natural justice. Because the assessee was not given a meaningful opportunity to respond before hearing, the assessment order under section 73 could not be sustained. The court quashed the order and remitted the matter to the adjudicating officer to restart from the show cause stage and fix a proper date for personal hearing. en-us Wed, 03 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793011 A personal hearing fixed before the expiry of the time allowed for filing a reply to the show cause notice was held to be illusory and contrary to the prescribed procedure, amounting to breach of natural justice. Because the assessee was not given a meaningful opportunity to respond before hearing, the assessment order under section 73 could not be sustained. The court quashed the order and remitted the matter to the adjudicating officer to restart from the show cause stage and fix a proper date for personal hearing. Case-Laws GST Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793011