https://www.taxtmi.com/caselaws?id=756439 An adjudication order under the Uttar Pradesh GST Act was found vulnerable where it was passed without complying with the statutory requirement of personal hearing and the safeguards in Section 75. The Court treated the absence of due opportunity to be heard as a material procedural infirmity, particularly since the facts matched earlier matters in which similar orders had already been set aside. The order was therefore set aside and the matter remitted for fresh adjudication after granting the taxpayer a proper personal hearing. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756439 An adjudication order under the Uttar Pradesh GST Act was found vulnerable where it was passed without complying with the statutory requirement of personal hearing and the safeguards in Section 75. The Court treated the absence of due opportunity to be heard as a material procedural infirmity, particularly since the facts matched earlier matters in which similar orders had already been set aside. The order was therefore set aside and the matter remitted for fresh adjudication after granting the taxpayer a proper personal hearing. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756439