https://www.taxtmi.com/caselaws?id=764044 Section 75(4) of the U.P. G.S.T. Act, 2017 requires a personal hearing before any adverse adjudication order is passed, and that safeguard operates independently of the right to submit a written reply. The show cause notice in this matter sought only a written response and recorded "NA" against personal hearing, so no oral hearing was offered. On the admitted record, the taxpayer was denied the statutory opportunity of being heard before adverse findings were recorded. The impugned order was set aside and the matter was remitted for a fresh reasoned decision after allowing a final reply and personal hearing. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764044 Section 75(4) of the U.P. G.S.T. Act, 2017 requires a personal hearing before any adverse adjudication order is passed, and that safeguard operates independently of the right to submit a written reply. The show cause notice in this matter sought only a written response and recorded "NA" against personal hearing, so no oral hearing was offered. On the admitted record, the taxpayer was denied the statutory opportunity of being heard before adverse findings were recorded. The impugned order was set aside and the matter was remitted for a fresh reasoned decision after allowing a final reply and personal hearing. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764044