https://www.taxtmi.com/article/detailed?id=15313 Section 75(4) mandates a personal hearing either on written request or whenever an adverse decision is contemplated; authorities must offer hearings suo motu, record date and mode, allow reasonable adjournments, and issue speaking orders. Non-compliance vitiates proceedings, leading to quashal or remand and directions for fresh adjudication after hearing. Assessees should proactively request hearings, send reminders, document attendance and adjournments, and annex proof of omission in writs. en-us Fri, 31 Oct 2025 08:23:59 +0530 Fri, 31 Oct 2025 08:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15313 Section 75(4) mandates a personal hearing either on written request or whenever an adverse decision is contemplated; authorities must offer hearings suo motu, record date and mode, allow reasonable adjournments, and issue speaking orders. Non-compliance vitiates proceedings, leading to quashal or remand and directions for fresh adjudication after hearing. Assessees should proactively request hearings, send reminders, document attendance and adjournments, and annex proof of omission in writs. Articles Goods and Services Tax - GST Fri, 31 Oct 2025 08:23:59 +0530 https://www.taxtmi.com/article/detailed?id=15313