https://www.taxtmi.com/caselaws?id=446678 MP HC held that respondents violated principles of natural justice and statutory mandate under Section 75(4) of GST Act by failing to provide opportunity of personal hearing. Court ruled that sub-section 4 mandates hearing in two situations: when specifically requested in writing or when adverse decision is contemplated. Since adverse decision was contemplated against petitioners, personal hearing was mandatory regardless of whether specifically requested. Court set aside impugned proceedings after show cause notice stage and directed respondents to provide hearing opportunity to petitioners. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 23 Apr 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446678 MP HC held that respondents violated principles of natural justice and statutory mandate under Section 75(4) of GST Act by failing to provide opportunity of personal hearing. Court ruled that sub-section 4 mandates hearing in two situations: when specifically requested in writing or when adverse decision is contemplated. Since adverse decision was contemplated against petitioners, personal hearing was mandatory regardless of whether specifically requested. Court set aside impugned proceedings after show cause notice stage and directed respondents to provide hearing opportunity to petitioners. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446678