https://www.taxtmi.com/caselaws?id=766447 Section 75(4) of the Maharashtra GST Act requires a meaningful opportunity of personal hearing before adjudication. Here, the notices and portal record did not show that any date and time were fixed for hearing, and the omission was not cured merely because no reply was filed. The Bombay High Court therefore quashed the assessment order, set it aside, and remitted the matter for a fresh decision after granting an opportunity of hearing in accordance with law. en-us Mon, 07 Oct 2024 00:00:00 +0530 Tue, 25 Feb 2025 08:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766447 Section 75(4) of the Maharashtra GST Act requires a meaningful opportunity of personal hearing before adjudication. Here, the notices and portal record did not show that any date and time were fixed for hearing, and the omission was not cured merely because no reply was filed. The Bombay High Court therefore quashed the assessment order, set it aside, and remitted the matter for a fresh decision after granting an opportunity of hearing in accordance with law. Case-Laws GST Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766447