https://www.taxtmi.com/caselaws?id=794028 Under Section 74 of the CGST Act, the impugned assessment was set aside because the petitioner had not been able to file a detailed reply or supporting documents before the order was passed. The Court accepted that additional material was available and granted one further opportunity to place the defence before the Assessing Authority. Fresh adjudication was directed, with liberty to file a detailed reply and supporting documents and a requirement to afford personal hearing before passing a new order in accordance with law. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794028 Under Section 74 of the CGST Act, the impugned assessment was set aside because the petitioner had not been able to file a detailed reply or supporting documents before the order was passed. The Court accepted that additional material was available and granted one further opportunity to place the defence before the Assessing Authority. Fresh adjudication was directed, with liberty to file a detailed reply and supporting documents and a requirement to afford personal hearing before passing a new order in accordance with law. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794028