https://www.taxtmi.com/caselaws?id=418099 The HC set aside a GST assessment order due to violation of natural justice principles under Section 75(4) of the CGST Act. The authority had issued a show cause notice without specifying the date, time, and venue for personal hearing, then passed an adverse order without providing the mandated opportunity of hearing. The court ruled that Section 75(4) makes hearing mandatory before passing adverse orders, even without an explicit request. An interim order prevented coercive action against the petitioner pending further proceedings. en-us Fri, 04 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418099 The HC set aside a GST assessment order due to violation of natural justice principles under Section 75(4) of the CGST Act. The authority had issued a show cause notice without specifying the date, time, and venue for personal hearing, then passed an adverse order without providing the mandated opportunity of hearing. The court ruled that Section 75(4) makes hearing mandatory before passing adverse orders, even without an explicit request. An interim order prevented coercive action against the petitioner pending further proceedings. Case-Laws GST Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418099