https://www.taxtmi.com/caselaws?id=778496 A show cause notice under the CGST Act was held defective where it left the date, time and venue of personal hearing blank, depriving the taxpayer of an effective hearing and breaching natural justice. The omission meant the statutory requirement of personal hearing under Section 75(4) was not met, so the consequential assessment order and demand could not be sustained. The notice and assessment order were quashed, with liberty to issue a fresh notice and continue proceedings after granting a proper opportunity of hearing. en-us Tue, 09 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778496 A show cause notice under the CGST Act was held defective where it left the date, time and venue of personal hearing blank, depriving the taxpayer of an effective hearing and breaching natural justice. The omission meant the statutory requirement of personal hearing under Section 75(4) was not met, so the consequential assessment order and demand could not be sustained. The notice and assessment order were quashed, with liberty to issue a fresh notice and continue proceedings after granting a proper opportunity of hearing. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778496