https://www.taxtmi.com/caselaws?id=796205 Ex parte tax assessments based on estimation cannot be sustained where the registered person was not given an adequate opportunity of hearing. Fresh assessment proceedings must be undertaken after providing that opportunity, with the consequential demand set aside. The applicable coordinate-bench approach requires the assessing authority to reassess the matter in accordance with procedural fairness. en-us Fri, 24 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796205 Ex parte tax assessments based on estimation cannot be sustained where the registered person was not given an adequate opportunity of hearing. Fresh assessment proceedings must be undertaken after providing that opportunity, with the consequential demand set aside. The applicable coordinate-bench approach requires the assessing authority to reassess the matter in accordance with procedural fairness. Case-Laws GST Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796205