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    <title>2024 (4) TMI 1031 - CHHATTISGARH HIGH COURT</title>
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    <description>Non-compliance with statutory hearing requirements under the CGST framework was central: the authority issued an adverse order without granting the comprehensive personal hearing mandated by Section 75(4), defeating principles of natural justice; consequence-the impugned order was set aside. The court treated prior availability of an alternate remedy as insufficient to cure the natural justice breach when statutory hearing provisions were not observed; consequence-the appeal was entertained despite alternate remedy arguments. On statutory compliance, failure to follow sub Section (4) and (5) procedures vitiated the adjudication; consequence-the matter was remitted for personal hearing before the Joint Commissioner on the directed date.</description>
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      <description>Non-compliance with statutory hearing requirements under the CGST framework was central: the authority issued an adverse order without granting the comprehensive personal hearing mandated by Section 75(4), defeating principles of natural justice; consequence-the impugned order was set aside. The court treated prior availability of an alternate remedy as insufficient to cure the natural justice breach when statutory hearing provisions were not observed; consequence-the appeal was entertained despite alternate remedy arguments. On statutory compliance, failure to follow sub Section (4) and (5) procedures vitiated the adjudication; consequence-the matter was remitted for personal hearing before the Joint Commissioner on the directed date.</description>
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