https://www.taxtmi.com/article/detailed?id=15430 An opportunity of hearing must be granted where an adverse decision is contemplated under Section 75(4) of the CGST Act; failing to grant such a hearing, even where no reply is filed, violates the principle of Audi Alteram Partem and renders the adjudicatory process procedurally defective. Authorities may initiate de novo proceedings with the intervening period excluded from limitation under the assessment limitation provision. en-us Wed, 19 Nov 2025 08:53:24 +0530 Wed, 19 Nov 2025 08:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15430 An opportunity of hearing must be granted where an adverse decision is contemplated under Section 75(4) of the CGST Act; failing to grant such a hearing, even where no reply is filed, violates the principle of Audi Alteram Partem and renders the adjudicatory process procedurally defective. Authorities may initiate de novo proceedings with the intervening period excluded from limitation under the assessment limitation provision. Articles Goods and Services Tax - GST Wed, 19 Nov 2025 08:53:24 +0530 https://www.taxtmi.com/article/detailed?id=15430