https://www.taxtmi.com/caselaws?id=419454 HC held that under Section 75(4) CGST/UPGST Act, 2017, grant of personal hearing is mandatory whenever an adverse decision is contemplated, even without a specific request from the assessee. The authority's failure to afford such hearing before passing the adjudication order under Section 74 constituted a violation of principles of natural justice. Exercising writ jurisdiction under Article 226 despite availability of alternative remedy, HC quashed the impugned order for the relevant tax period (April 2019-20). The writ petition filed by the assessee was allowed to the aforesaid extent, with costs of Rs. 10,000 imposed on the revenue. en-us Fri, 04 Mar 2022 00:00:00 +0530 Mon, 15 Dec 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419454 HC held that under Section 75(4) CGST/UPGST Act, 2017, grant of personal hearing is mandatory whenever an adverse decision is contemplated, even without a specific request from the assessee. The authority's failure to afford such hearing before passing the adjudication order under Section 74 constituted a violation of principles of natural justice. Exercising writ jurisdiction under Article 226 despite availability of alternative remedy, HC quashed the impugned order for the relevant tax period (April 2019-20). The writ petition filed by the assessee was allowed to the aforesaid extent, with costs of Rs. 10,000 imposed on the revenue. Case-Laws GST Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419454