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        GST

        Grant of an opportunity of hearing under Section 75(4) and...

        Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.

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                          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.
                                Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudication and remitted the matter to the Proper Officer for fresh adjudication, leaving merits open. The court further held that limitation may be raised against the fresh proceedings only if that defence was available at the time the original show-cause notice was issued.
                                Note: It is a system-generated summary and is for quick reference only.
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