https://www.taxtmi.com/caselaws?id=463556 The show cause notice fixed the personal hearing date before the time allowed for filing a reply, so the hearing became an empty formality. Because no effective opportunity of hearing was afforded before the adjudication order, the statutory safeguard under Section 75(4) of the Uttar Pradesh GST Act was violated and the demand order could not be sustained. The impugned order was quashed and the matter remanded for a fresh decision after considering any further response and granting a proper hearing. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 05 Sep 2025 21:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463556 The show cause notice fixed the personal hearing date before the time allowed for filing a reply, so the hearing became an empty formality. Because no effective opportunity of hearing was afforded before the adjudication order, the statutory safeguard under Section 75(4) of the Uttar Pradesh GST Act was violated and the demand order could not be sustained. The impugned order was quashed and the matter remanded for a fresh decision after considering any further response and granting a proper hearing. Case-Laws GST Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463556