https://www.taxtmi.com/caselaws?id=775378 An adverse GST assessment order was held unsustainable because the reply to the show cause notice was not considered and no personal hearing was granted. Section 75(4) of the CGST Act requires a personal hearing before passing an adverse order, and the failure to provide that opportunity also breached natural justice. The impugned order was therefore set aside, and the matter was remanded for fresh consideration after receiving the assessee's reply and issuing notice of personal hearing. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775378 An adverse GST assessment order was held unsustainable because the reply to the show cause notice was not considered and no personal hearing was granted. Section 75(4) of the CGST Act requires a personal hearing before passing an adverse order, and the failure to provide that opportunity also breached natural justice. The impugned order was therefore set aside, and the matter was remanded for fresh consideration after receiving the assessee's reply and issuing notice of personal hearing. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775378