https://www.taxtmi.com/caselaws?id=756372 Under the U.P. GST Act, an adjudication order passed under Section 74 without a separate opportunity of personal hearing was contrary to Section 75(4) and the requirements of natural justice, so it could not be sustained. The court also noted that the availability of an appellate remedy under Section 107 did not bar writ interference where the order was ex parte and the statutory hearing requirement had not been complied with. The impugned order was therefore set aside and the matter remitted for fresh decision after giving due hearing. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756372 Under the U.P. GST Act, an adjudication order passed under Section 74 without a separate opportunity of personal hearing was contrary to Section 75(4) and the requirements of natural justice, so it could not be sustained. The court also noted that the availability of an appellate remedy under Section 107 did not bar writ interference where the order was ex parte and the statutory hearing requirement had not been complied with. The impugned order was therefore set aside and the matter remitted for fresh decision after giving due hearing. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756372