https://www.taxtmi.com/article/detailed?id=10262 Under Section 75(4) of the CGST Act, an opportunity of hearing must be granted when an adverse decision is contemplated or when requested in writing by the person chargeable; where an adverse outcome is contemplated the authority must afford a hearing irrespective of a prior request. An assessment order issued without such hearing and where the show-cause notice failed to specify personal hearing particulars was held to violate principles of natural justice and remanded for fresh hearing. en-us Thu, 10 Feb 2022 17:37:43 +0530 Thu, 10 Feb 2022 17:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10262 Under Section 75(4) of the CGST Act, an opportunity of hearing must be granted when an adverse decision is contemplated or when requested in writing by the person chargeable; where an adverse outcome is contemplated the authority must afford a hearing irrespective of a prior request. An assessment order issued without such hearing and where the show-cause notice failed to specify personal hearing particulars was held to violate principles of natural justice and remanded for fresh hearing. Articles Goods and Services Tax - GST Thu, 10 Feb 2022 17:37:43 +0530 https://www.taxtmi.com/article/detailed?id=10262