Assessment Order passed under CGST Act without Affording Opportunity of Hearing is Invalid: Calcutta High Court directs Re adjudication

The Calcutta High Court invalidated an assessment order passed under the Central Goods and Services Tax (CGST) Act, ruling that it was issued without affording the assessee an opportunity for a hearing. The court directed the tax authorities to re-adjudicate the matter, emphasizing the importance of procedural fairness and the right to a hearing in tax assessments. This decision reinforces the principle of natural justice in GST proceedings.