https://www.taxtmi.com/caselaws?id=776598 Section 75(4) of the CGST Act requires a personal hearing before any adverse order is passed, and the principles of natural justice reinforce that safeguard. Where an assessee has filed a reply to the show cause notice but the authority decides the matter without granting such hearing, the order is inconsistent with the statutory mandate. The document notes that, on this footing, the impugned order was set aside and the matter remanded for fresh consideration after affording a personal hearing. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776598 Section 75(4) of the CGST Act requires a personal hearing before any adverse order is passed, and the principles of natural justice reinforce that safeguard. Where an assessee has filed a reply to the show cause notice but the authority decides the matter without granting such hearing, the order is inconsistent with the statutory mandate. The document notes that, on this footing, the impugned order was set aside and the matter remanded for fresh consideration after affording a personal hearing. Case-Laws GST Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776598