https://www.taxtmi.com/caselaws?id=779451 When an adverse tax adjudication is proposed, the statutory requirement of a hearing under section 75(4) must be honoured; failure to afford that opportunity can vitiate the final order. Here, although notices had been served and earlier enquiry steps had occurred, the record showed that the Proper Officer contemplated an adverse order without granting the mandated hearing. The High Court therefore set aside the adjudication order and remanded the matter for fresh consideration, with directions to provide an opportunity of hearing and to respond to the show-cause notice. The remand was made conditional on deposit of the directed amount. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779451 When an adverse tax adjudication is proposed, the statutory requirement of a hearing under section 75(4) must be honoured; failure to afford that opportunity can vitiate the final order. Here, although notices had been served and earlier enquiry steps had occurred, the record showed that the Proper Officer contemplated an adverse order without granting the mandated hearing. The High Court therefore set aside the adjudication order and remanded the matter for fresh consideration, with directions to provide an opportunity of hearing and to respond to the show-cause notice. The remand was made conditional on deposit of the directed amount. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779451