https://www.taxtmi.com/caselaws?id=776665 A telephonic conversation cannot satisfy the statutory requirement of a personal hearing before an adverse GST adjudication order is passed. Where Section 75(4) of the GST Act requires a meaningful opportunity of hearing, the court treated that requirement as an integral part of natural justice and held that a call does not replace physical or effective hearing. The adjudication order was therefore vitiated for breach of the statutory procedure and audi alteram partem, and the matter was remanded for fresh de novo adjudication after granting a proper opportunity of hearing. en-us Fri, 01 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776665 A telephonic conversation cannot satisfy the statutory requirement of a personal hearing before an adverse GST adjudication order is passed. Where Section 75(4) of the GST Act requires a meaningful opportunity of hearing, the court treated that requirement as an integral part of natural justice and held that a call does not replace physical or effective hearing. The adjudication order was therefore vitiated for breach of the statutory procedure and audi alteram partem, and the matter was remanded for fresh de novo adjudication after granting a proper opportunity of hearing. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776665