https://www.taxtmi.com/caselaws?id=425197 Section 75(4) of the CGST Act mandates grant of a personal hearing not only when requested in writing but also whenever an adverse decision is contemplated. The Department's contention that proceedings were conducted online and no hearing was necessary absent a request was rejected as contrary to s.75(4) and violative of natural justice. Consequently, without examining merits of the GST demand, interest, or penalty, the HC quashed the adjudication order and the summary orders in Form DRC-07, and remanded the matter for fresh consideration after affording a personal hearing on the stipulated date. en-us Thu, 23 Jun 2022 00:00:00 +0530 Mon, 22 Dec 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425197 Section 75(4) of the CGST Act mandates grant of a personal hearing not only when requested in writing but also whenever an adverse decision is contemplated. The Department's contention that proceedings were conducted online and no hearing was necessary absent a request was rejected as contrary to s.75(4) and violative of natural justice. Consequently, without examining merits of the GST demand, interest, or penalty, the HC quashed the adjudication order and the summary orders in Form DRC-07, and remanded the matter for fresh consideration after affording a personal hearing on the stipulated date. Case-Laws GST Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425197