https://www.taxtmi.com/caselaws?id=795888 Assessment completed after the assessee's accident prevented submission of objections and attendance at the personal hearing breached the requirement of an effective opportunity to be heard. As the assessing officer had been informed of the accident and the Revenue confirmed that fact, proceeding without enabling participation was inappropriate. The assessment was therefore set aside, and the matter was restored for fresh adjudication after notice, consideration of objections and a hearing. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795888 Assessment completed after the assessee's accident prevented submission of objections and attendance at the personal hearing breached the requirement of an effective opportunity to be heard. As the assessing officer had been informed of the accident and the Revenue confirmed that fact, proceeding without enabling participation was inappropriate. The assessment was therefore set aside, and the matter was restored for fresh adjudication after notice, consideration of objections and a hearing. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795888