https://www.taxtmi.com/caselaws?id=458874 An adjudication under Section 74 of the West Bengal GST Act, 2017 and the CGST Act, 2017 cannot be sustained where the proper officer fails to afford the statutory opportunity of hearing required by Section 75(4). The record showed that the show cause notice did not specify the date, time or venue for personal hearing, and no hearing was granted before the order was passed. On that basis, the adjudication was held unsustainable and was quashed for breach of the mandatory hearing requirement. en-us Tue, 09 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458874 An adjudication under Section 74 of the West Bengal GST Act, 2017 and the CGST Act, 2017 cannot be sustained where the proper officer fails to afford the statutory opportunity of hearing required by Section 75(4). The record showed that the show cause notice did not specify the date, time or venue for personal hearing, and no hearing was granted before the order was passed. On that basis, the adjudication was held unsustainable and was quashed for breach of the mandatory hearing requirement. Case-Laws GST Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458874