https://www.taxtmi.com/caselaws?id=779920 An adjudication order under the Uttar Pradesh GST Act was held unsustainable because no personal hearing was afforded before the adverse decision. The noticee had replied to the show-cause notice, but no separate hearing notice was issued and no oral hearing opportunity was granted. Section 75(4) requires a hearing where an adverse order is contemplated, and that procedural safeguard must be complied with unless the right is waived or a granted hearing is not availed. As neither waiver nor non-availment was shown, the order was quashed. en-us Thu, 09 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779920 An adjudication order under the Uttar Pradesh GST Act was held unsustainable because no personal hearing was afforded before the adverse decision. The noticee had replied to the show-cause notice, but no separate hearing notice was issued and no oral hearing opportunity was granted. Section 75(4) requires a hearing where an adverse order is contemplated, and that procedural safeguard must be complied with unless the right is waived or a granted hearing is not availed. As neither waiver nor non-availment was shown, the order was quashed. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779920