https://www.taxtmi.com/caselaws?id=758895 Section 75(4) of the Tamil Nadu GST Act requires a personal hearing when requested or when an adverse order is proposed. An express request made in the reply to the show cause notice was sufficient, and failure to tick the hearing box on the GST portal did not amount to waiver of that statutory right. Because the hearing requirement was not complied with, the assessment order could not be sustained and was quashed, with the matter remanded for fresh consideration after granting a reasonable opportunity, including a personal hearing. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758895 Section 75(4) of the Tamil Nadu GST Act requires a personal hearing when requested or when an adverse order is proposed. An express request made in the reply to the show cause notice was sufficient, and failure to tick the hearing box on the GST portal did not amount to waiver of that statutory right. Because the hearing requirement was not complied with, the assessment order could not be sustained and was quashed, with the matter remanded for fresh consideration after granting a reasonable opportunity, including a personal hearing. Case-Laws GST Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758895