Personal hearing in GST adjudication must be granted before adverse orders, with strict compliance and disciplinary action for violations. Personal hearing must be offered before any adverse adjudication order under Section 75(4) of the Uttar Pradesh GST Act, and denial of that opportunity violates the principles of natural justice. The circular directs all subordinate officers to strictly follow this requirement, ensure mandatory compliance with personal hearing provisions, and take remedial measures, including disciplinary action against erring officials, where such violations occur.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Personal hearing in GST adjudication must be granted before adverse orders, with strict compliance and disciplinary action for violations.
Personal hearing must be offered before any adverse adjudication order under Section 75(4) of the Uttar Pradesh GST Act, and denial of that opportunity violates the principles of natural justice. The circular directs all subordinate officers to strictly follow this requirement, ensure mandatory compliance with personal hearing provisions, and take remedial measures, including disciplinary action against erring officials, where such violations occur.
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