https://www.taxtmi.com/caselaws?id=773730 An order under Section 73 of the WBGST/CGST Act, 2017 cannot be sustained where an adverse determination is made without affording a personal hearing under Section 75(4). Even though the taxpayer did not file a written request for hearing or a response to the show-cause notice, the proposed adverse decision triggered the statutory duty to hear the taxpayer. The final order was set aside and the matter was remanded for fresh consideration on merits after granting a personal hearing. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773730 An order under Section 73 of the WBGST/CGST Act, 2017 cannot be sustained where an adverse determination is made without affording a personal hearing under Section 75(4). Even though the taxpayer did not file a written request for hearing or a response to the show-cause notice, the proposed adverse decision triggered the statutory duty to hear the taxpayer. The final order was set aside and the matter was remanded for fresh consideration on merits after granting a personal hearing. Case-Laws GST Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773730