https://www.taxtmi.com/caselaws?id=774767 Section 75(4) of the GST law requires the proper officer to grant a pre-decisional opportunity of hearing before passing an adverse order, even without a specific request from the registered person. In the absence of any recorded time, date or venue for personal hearing, and with no material showing that the taxpayer was heard before the order, the adjudication was vitiated. The Calcutta High Court therefore set aside the order passed under Section 73 and the consequential demand, and remitted the matter for fresh adjudication after complying with the hearing requirement. en-us Mon, 07 Jul 2025 00:00:00 +0530 Mon, 14 Jul 2025 09:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774767 Section 75(4) of the GST law requires the proper officer to grant a pre-decisional opportunity of hearing before passing an adverse order, even without a specific request from the registered person. In the absence of any recorded time, date or venue for personal hearing, and with no material showing that the taxpayer was heard before the order, the adjudication was vitiated. The Calcutta High Court therefore set aside the order passed under Section 73 and the consequential demand, and remitted the matter for fresh adjudication after complying with the hearing requirement. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774767