https://www.taxtmi.com/caselaws?id=763420 Under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, an adverse GST order must be preceded by an opportunity of personal hearing. Orders passed without granting such hearing were held unsustainable, and the Court followed the coordinate Bench view that omission of this mandatory requirement vitiates the determination. The impugned orders were quashed and set aside, and the matter was remitted for a fresh reply, hearing, and a reasoned decision in accordance with law. en-us Mon, 16 Dec 2024 00:00:00 +0530 Mon, 07 Jul 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763420 Under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, an adverse GST order must be preceded by an opportunity of personal hearing. Orders passed without granting such hearing were held unsustainable, and the Court followed the coordinate Bench view that omission of this mandatory requirement vitiates the determination. The impugned orders were quashed and set aside, and the matter was remitted for a fresh reply, hearing, and a reasoned decision in accordance with law. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763420