https://www.taxtmi.com/article/detailed?id=11572 Opportunity of hearing is mandatory where an adverse decision is contemplated and authorities must grant a personal hearing on written request or when an adverse outcome is likely. Failure to provide a hearing, including marking personal hearing fields as "NA" despite an online reply, undermines natural justice and prevents a reasoned order. The correct remedial step is to issue a fresh show-cause notice, afford the hearing opportunity, and remit the matter to the adjudicating authority for fresh consideration. en-us Wed, 05 Jul 2023 08:30:55 +0530 Wed, 05 Jul 2023 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11572 Opportunity of hearing is mandatory where an adverse decision is contemplated and authorities must grant a personal hearing on written request or when an adverse outcome is likely. Failure to provide a hearing, including marking personal hearing fields as "NA" despite an online reply, undermines natural justice and prevents a reasoned order. The correct remedial step is to issue a fresh show-cause notice, afford the hearing opportunity, and remit the matter to the adjudicating authority for fresh consideration. Articles Goods and Services Tax - GST Wed, 05 Jul 2023 08:30:55 +0530 https://www.taxtmi.com/article/detailed?id=11572