https://www.taxtmi.com/caselaws?id=780454 An adverse tax adjudication under the Uttar Pradesh Goods and Services Tax Act, 2017 cannot be sustained where the noticee is not granted a meaningful opportunity of personal hearing before the order is passed. The court treated the hearing requirement as mandatory because it goes to procedural fairness in tax determination, and held that replies to the show cause notice did not cure the absence of an oral hearing. The impugned orders were therefore quashed and the matter remanded for fresh adjudication on merits after affording a proper hearing. en-us Fri, 17 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780454 An adverse tax adjudication under the Uttar Pradesh Goods and Services Tax Act, 2017 cannot be sustained where the noticee is not granted a meaningful opportunity of personal hearing before the order is passed. The court treated the hearing requirement as mandatory because it goes to procedural fairness in tax determination, and held that replies to the show cause notice did not cure the absence of an oral hearing. The impugned orders were therefore quashed and the matter remanded for fresh adjudication on merits after affording a proper hearing. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780454