Andhra Pradesh High Court
For assessee
Phoenix Medical Syatems (P.) Ltd. v. State of Andhra Pradesh
Where assessee’s reply to Section 74 SCN was not considered and mandatory hearing under Section 75(4) was not granted, same vitiated DRC-07 assessment; as hearing was required where adverse decision was contemplated, order and consequential proceedings were unsustainable and were to be quashed. GST: Violation of natural justice and failure to grant mandatory hearing under Section 75(4) rendered assessment under Section 74 legally unsustainable; consequently, endorsement rejecting statutory appeal as time-barred could not survive, and assessment with all consequential proceedings was to be set aside