https://www.taxtmi.com/caselaws?id=404542 The Court held that under Section 75(4) of the Central Goods and Service Tax Act, a personal hearing must be granted upon specific request or when an adverse decision is anticipated. As the petitioner's explanation was not accepted, the Court ruled that a personal hearing was necessary. Consequently, the Court allowed the writ petition, setting aside the impugned order and directing a hearing for the petitioner without additional notice. The Court mandated a denovo order of assessment within four weeks from the hearing date, with relevant materials to be considered. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404542 The Court held that under Section 75(4) of the Central Goods and Service Tax Act, a personal hearing must be granted upon specific request or when an adverse decision is anticipated. As the petitioner's explanation was not accepted, the Court ruled that a personal hearing was necessary. Consequently, the Court allowed the writ petition, setting aside the impugned order and directing a hearing for the petitioner without additional notice. The Court mandated a denovo order of assessment within four weeks from the hearing date, with relevant materials to be considered. Case-Laws GST Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404542