https://www.taxtmi.com/article/detailed?id=12303 Section 75 of the CGST Act requires that an opportunity of hearing be granted either on written request or whenever an adverse decision is contemplated, encompassing a personal hearing stage distinct from written representation. The proper officer must grant adjournments on sufficient cause (subject to a three adjournment limit), issue a speaking order recording relevant facts and reasons, and confine demands and findings to the grounds specified in the notice. en-us Thu, 08 Feb 2024 12:00:56 +0530 Thu, 08 Feb 2024 12:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12303 Section 75 of the CGST Act requires that an opportunity of hearing be granted either on written request or whenever an adverse decision is contemplated, encompassing a personal hearing stage distinct from written representation. The proper officer must grant adjournments on sufficient cause (subject to a three adjournment limit), issue a speaking order recording relevant facts and reasons, and confine demands and findings to the grounds specified in the notice. Articles Goods and Services Tax - GST Thu, 08 Feb 2024 12:00:56 +0530 https://www.taxtmi.com/article/detailed?id=12303