https://www.taxtmi.com/caselaws?id=770197 The Allahabad HC held that a personal hearing is mandatory under Section 75(4) of the GST Act when sought in reply to the show cause notice, and failure to grant it vitiates the adjudication for breach of statute and natural justice. It further held that an appellate order must record the points for determination, the decision and reasons under Section 107(12); a bare order noting non-appearance without dealing with the merits is unsustainable. Accordingly, both the adjudication and appellate orders were quashed and the matter was remitted for fresh decision after affording hearing. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770197 The Allahabad HC held that a personal hearing is mandatory under Section 75(4) of the GST Act when sought in reply to the show cause notice, and failure to grant it vitiates the adjudication for breach of statute and natural justice. It further held that an appellate order must record the points for determination, the decision and reasons under Section 107(12); a bare order noting non-appearance without dealing with the merits is unsustainable. Accordingly, both the adjudication and appellate orders were quashed and the matter was remitted for fresh decision after affording hearing. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770197