https://www.taxtmi.com/caselaws?id=781012 An adverse GST adjudication could not be sustained where the taxpayer was given notice to reply but was not afforded the separate personal hearing required before final decision. The statutory scheme under the Uttar Pradesh GST Act required both a written reply opportunity and an oral hearing, and the record showed that no date, time, or venue for hearing was proposed. That procedural defect was treated as mandatory and going to the root of the adjudication. The impugned order was set aside and the matter remitted for fresh adjudication after granting the taxpayer an opportunity to file a reply and be heard. en-us Thu, 11 Sep 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781012 An adverse GST adjudication could not be sustained where the taxpayer was given notice to reply but was not afforded the separate personal hearing required before final decision. The statutory scheme under the Uttar Pradesh GST Act required both a written reply opportunity and an oral hearing, and the record showed that no date, time, or venue for hearing was proposed. That procedural defect was treated as mandatory and going to the root of the adjudication. The impugned order was set aside and the matter remitted for fresh adjudication after granting the taxpayer an opportunity to file a reply and be heard. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781012