https://www.taxtmi.com/caselaws?id=774922 The Madhya Pradesh HC held that Section 75(4) of the GST Act mandates a personal hearing where a written request is made or an adverse decision is contemplated. Because the petitioner had sought a hearing and no opportunity was given before an adverse tax determination, the assessment process breached both the statutory requirement and the principles of natural justice. The impugned assessment order was therefore vitiated and set aside, and the matter was remitted for fresh adjudication after granting a personal hearing. en-us Fri, 11 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774922 The Madhya Pradesh HC held that Section 75(4) of the GST Act mandates a personal hearing where a written request is made or an adverse decision is contemplated. Because the petitioner had sought a hearing and no opportunity was given before an adverse tax determination, the assessment process breached both the statutory requirement and the principles of natural justice. The impugned assessment order was therefore vitiated and set aside, and the matter was remitted for fresh adjudication after granting a personal hearing. Case-Laws GST Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774922