https://www.taxtmi.com/caselaws?id=766297 An adjudication order confirming demand under Section 73 was quashed because no effective personal hearing was granted under Section 75(4). The record showed notice had been issued, but the hearing column noted "N.A." and the order did not demonstrate that a hearing actually took place. The court treated the hearing requirement as mandatory and held that omission to afford it vitiated the demand order. The matter was remanded for fresh decision after giving the petitioner an opportunity of hearing. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766297 An adjudication order confirming demand under Section 73 was quashed because no effective personal hearing was granted under Section 75(4). The record showed notice had been issued, but the hearing column noted "N.A." and the order did not demonstrate that a hearing actually took place. The court treated the hearing requirement as mandatory and held that omission to afford it vitiated the demand order. The matter was remanded for fresh decision after giving the petitioner an opportunity of hearing. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766297