https://www.taxtmi.com/caselaws?id=765837 The adjudication order was set aside because the record did not satisfactorily show compliance with Section 75(4) of the CGST Act, which requires a prior opportunity of hearing before an adverse decision. The court treated violation of natural justice as an exception to the ordinary rule of exhausting alternate remedies, and found that the personal hearing record did not clearly establish that the petitioner was heard on the adverse findings ultimately recorded. The matter was remanded to the authority for a fresh decision in accordance with law, and the writ petition was allowed in part. en-us Wed, 29 Jan 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765837 The adjudication order was set aside because the record did not satisfactorily show compliance with Section 75(4) of the CGST Act, which requires a prior opportunity of hearing before an adverse decision. The court treated violation of natural justice as an exception to the ordinary rule of exhausting alternate remedies, and found that the personal hearing record did not clearly establish that the petitioner was heard on the adverse findings ultimately recorded. The matter was remanded to the authority for a fresh decision in accordance with law, and the writ petition was allowed in part. Case-Laws Customs Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765837