https://www.taxtmi.com/caselaws?id=793302 Denial of a personal hearing under Section 75(4) of the GST Act vitiated the assessment orders where the petitioner's authorised representative attended on the fixed date, sought another hearing and the request was recorded in the attendance register. The HC found it unnecessary to decide conclusively whether the assessing authority was physically present, because the undisputed position was that a further hearing was requested and not granted. The assessments were therefore held to breach the requirement of personal hearing and the principles of natural justice, and were set aside with remand for fresh consideration after affording a hearing to the petitioner. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793302 Denial of a personal hearing under Section 75(4) of the GST Act vitiated the assessment orders where the petitioner's authorised representative attended on the fixed date, sought another hearing and the request was recorded in the attendance register. The HC found it unnecessary to decide conclusively whether the assessing authority was physically present, because the undisputed position was that a further hearing was requested and not granted. The assessments were therefore held to breach the requirement of personal hearing and the principles of natural justice, and were set aside with remand for fresh consideration after affording a hearing to the petitioner. Case-Laws GST Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793302