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2024 (2) TMI 555 - MADRAS HIGH COURTValidity of assessment order - no personal hearing was offered to the petitioner as per sub-section (4) of Section 75 of GST Act - breach of principles of natural justice - HELD THAT:- On examining the impugned assessment order, it is evident that such order was issued in view of the fact that the petitioner did not reply to the show cause notice. From the documents on record, it also appears that the petitioner was not provided a personal hearing, including by reminder dated 14.07.2023. Solely for the purposes of providing a personal hearing to the petitioner, impugned order calls for interference. The matter is remanded for re-consideration. The petitioner is permitted to file a reply to the show cause notice within a maximum period of ten days from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to issue a fresh assessment order after providing a personal hearing to the petitioner - Petition allowed.
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