https://www.taxtmi.com/caselaws?id=798134 Adequate opportunity to file objections and be heard is required before factual assertions underlying GST assessment and demand are determined. Where a taxpayer has not contested proceedings and seeks to raise factual objections, fresh proceedings permitting objections and participation are warranted. Whether reassignment of proceedings requires a fresh notice remains unresolved, and the merits of the assessment remain open. en-us Tue, 18 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798134 Adequate opportunity to file objections and be heard is required before factual assertions underlying GST assessment and demand are determined. Where a taxpayer has not contested proceedings and seeks to raise factual objections, fresh proceedings permitting objections and participation are warranted. Whether reassignment of proceedings requires a fresh notice remains unresolved, and the merits of the assessment remain open. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798134