https://www.taxtmi.com/caselaws?id=765516 The Court quashed the adjudication order dated 29th August 2023, issued under the WBGST/CGST Act, 2017, due to non-compliance with Section 75(4), which mandates a personal hearing when an adverse decision is contemplated. The adjudicating authority failed to provide this hearing, as evidenced by the absence of a scheduled date, time, and venue in the show cause notice. The Court remanded the matter for a fresh order, ensuring the petitioner is given a reasonable opportunity for a personal hearing, reinforcing the statutory obligation for procedural fairness. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 31 Jan 2025 18:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765516 The Court quashed the adjudication order dated 29th August 2023, issued under the WBGST/CGST Act, 2017, due to non-compliance with Section 75(4), which mandates a personal hearing when an adverse decision is contemplated. The adjudicating authority failed to provide this hearing, as evidenced by the absence of a scheduled date, time, and venue in the show cause notice. The Court remanded the matter for a fresh order, ensuring the petitioner is given a reasonable opportunity for a personal hearing, reinforcing the statutory obligation for procedural fairness. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765516