https://www.taxtmi.com/caselaws?id=770496 An order under the Uttar Pradesh Goods and Services Tax Act, 2017 was challenged on the ground that no personal hearing was afforded after the reply to the show cause notice was filed. The authority had fixed a hearing date, but the reply was submitted later and before the adverse order was passed. The text states that Section 75(4) requires an opportunity of hearing before an adverse order, and that failure to grant it deprived the taxpayer of an opportunity to explain the deficiency. The impugned order was quashed and the matter remanded for a fresh decision after giving personal hearing. en-us Wed, 07 May 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770496 An order under the Uttar Pradesh Goods and Services Tax Act, 2017 was challenged on the ground that no personal hearing was afforded after the reply to the show cause notice was filed. The authority had fixed a hearing date, but the reply was submitted later and before the adverse order was passed. The text states that Section 75(4) requires an opportunity of hearing before an adverse order, and that failure to grant it deprived the taxpayer of an opportunity to explain the deficiency. The impugned order was quashed and the matter remanded for a fresh decision after giving personal hearing. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770496