{"id":75483,"date":"2026-04-18T09:08:06","date_gmt":"2026-04-18T09:08:06","guid":{"rendered":""},"modified":"2026-04-18T09:08:06","modified_gmt":"2026-04-18T09:08:06","slug":"natural-justice-and-reasoned-condonation-orders-assessment-and-appellate-orders-quashed-for-denying-hearing-and-ignoring-delay-grounds","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75483","title":{"rendered":"Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds."},"content":{"rendered":"<p>Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.<br \/>Case-Laws<br \/>GST<br \/>An assessment order cannot be sustained where the authority fixes a personal hearing before the assessee&#39;s last available date to file a reply to the show cause notice, because that denies a fair opportunity of hearing; the HC quashed the original order and remitted the matter for fresh hearing and decision. An appellate order rejecting an appeal is equally invalid if it fails to consider a specific condonation of delay ground and give reasons on that request, even where rejection may ultimately be justified; the HC set aside the appellate order for non-consideration of the condonation plea.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=98940\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.Case-LawsGSTAn assessment order cannot be sustained where the authority fixes a personal hearing before the assessee&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75483","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75483"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75483\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}