https://www.taxtmi.com/caselaws?id=755039 An adverse adjudication order under the U.P. G.S.T. Act, 2017 cannot be sustained where no separate opportunity of personal hearing is granted before its issuance. The requirement of hearing under Section 75(4) was treated as mandatory, and passing the order without a further notice or hearing was held to be wholly ex parte and in breach of natural justice. The availability of an appellate remedy under Section 107 did not bar writ interference where the challenge was based on such procedural illegality. The impugned order was set aside and the matter was remitted for fresh decision after due hearing. en-us Mon, 01 Jul 2024 00:00:00 +0530 Wed, 07 May 2025 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755039 An adverse adjudication order under the U.P. G.S.T. Act, 2017 cannot be sustained where no separate opportunity of personal hearing is granted before its issuance. The requirement of hearing under Section 75(4) was treated as mandatory, and passing the order without a further notice or hearing was held to be wholly ex parte and in breach of natural justice. The availability of an appellate remedy under Section 107 did not bar writ interference where the challenge was based on such procedural illegality. The impugned order was set aside and the matter was remitted for fresh decision after due hearing. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755039