{"id":76036,"date":"2026-06-27T08:33:51","date_gmt":"2026-06-27T08:33:51","guid":{"rendered":""},"modified":"2026-06-27T08:33:51","modified_gmt":"2026-06-27T08:33:51","slug":"opportunity-of-hearing-in-gst-assessment-order-set-aside-and-remanded-after-no-detailed-reply-or-supporting-documents-were-filed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76036","title":{"rendered":"Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed"},"content":{"rendered":"<p>Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed<br \/>Case-Laws<br \/>GST<br \/>Failure to file a detailed reply and supporting documents before a GST assessment under Section 74 led the High Court to treat the impugned order as having been confirmed without full material and to grant a further opportunity on equitable grounds. The Court noted that additional relevant documents were available and that the disputed tax had already been recovered, so it set aside the assessment and remanded the matter for fresh adjudication, permitting a detailed reply and personal hearing before the assessing authority.<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=101178\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filedCase-LawsGSTFailure to file a detailed reply and supporting documents before a GST assessment under Section 74 led the High&#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-76036","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76036","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=76036"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76036\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}