https://www.taxtmi.com/caselaws?id=462423 A mandatory personal hearing under Section 75(4) of the Uttar Pradesh GST Act must be granted before an adverse assessment order is passed, and a written reply opportunity does not substitute for oral hearing. Where the notice under Section 73(1) records that personal hearing is not applicable, and the record shows no oral hearing was afforded, the procedural lapse is mandatory and outcome-determinative. The assessment order was therefore set aside and the matter remitted for fresh adjudication, with permission to file the final reply and be heard. en-us Wed, 28 Aug 2024 00:00:00 +0530 Sat, 21 Jun 2025 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462423 A mandatory personal hearing under Section 75(4) of the Uttar Pradesh GST Act must be granted before an adverse assessment order is passed, and a written reply opportunity does not substitute for oral hearing. Where the notice under Section 73(1) records that personal hearing is not applicable, and the record shows no oral hearing was afforded, the procedural lapse is mandatory and outcome-determinative. The assessment order was therefore set aside and the matter remitted for fresh adjudication, with permission to file the final reply and be heard. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462423