https://www.taxtmi.com/article/detailed?id=12017 The article identifies a conflict over Section 75(4)'s opportunity of hearing: one line of authority (Modern Steel) treats absence of an assessee's reply or written request as negating the hearing requirement before an adverse order, while prior decisions (Bharat Mint; Mohini Traders) hold that a hearing is mandatory whenever an adverse decision is contemplated, regardless of any request or a 'No' indication by the assessee, on grounds of natural justice and procedural fairness. en-us Fri, 03 Nov 2023 12:25:24 +0530 Fri, 03 Nov 2023 12:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12017 The article identifies a conflict over Section 75(4)'s opportunity of hearing: one line of authority (Modern Steel) treats absence of an assessee's reply or written request as negating the hearing requirement before an adverse order, while prior decisions (Bharat Mint; Mohini Traders) hold that a hearing is mandatory whenever an adverse decision is contemplated, regardless of any request or a 'No' indication by the assessee, on grounds of natural justice and procedural fairness. Articles Goods and Services Tax - GST Fri, 03 Nov 2023 12:25:24 +0530 https://www.taxtmi.com/article/detailed?id=12017