https://www.taxtmi.com/caselaws?id=758293 An adjudication order under the Uttar Pradesh GST Act was unsustainable where an adverse decision was made without affording a distinct personal hearing, as Section 75(4) requires an opportunity of hearing before passing such an order. The noticee was only asked to file a reply, no separate hearing date was fixed, and no further hearing notice was issued, rendering the adjudication ex parte. The High Court set aside the order and directed fresh adjudication after due opportunity of hearing; the availability of an appeal did not bar writ relief in these circumstances. en-us Fri, 24 May 2024 00:00:00 +0530 Tue, 10 Sep 2024 10:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758293 An adjudication order under the Uttar Pradesh GST Act was unsustainable where an adverse decision was made without affording a distinct personal hearing, as Section 75(4) requires an opportunity of hearing before passing such an order. The noticee was only asked to file a reply, no separate hearing date was fixed, and no further hearing notice was issued, rendering the adjudication ex parte. The High Court set aside the order and directed fresh adjudication after due opportunity of hearing; the availability of an appeal did not bar writ relief in these circumstances. Case-Laws GST Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758293