https://www.taxtmi.com/caselaws?id=783160 HC held that the adjudicating authority violated principles of natural justice by failing to intimate the assessee, through the GST portal, the specific date, time and venue of personal hearing before passing the Order-in-Original. Although incorporation of hearing details in DRC-01 is not mandatory at issuance, the authority is bound to provide such particulars before passing any adverse order and to afford the statutory opportunities under section 75(5). As no proper personal hearing was granted, the Order-in-Original dated 28.08.2024 and the appellate order dated 06.03.2025 were quashed. The matter was remanded with directions to fix and intimate a fresh personal hearing. en-us Wed, 03 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783160 HC held that the adjudicating authority violated principles of natural justice by failing to intimate the assessee, through the GST portal, the specific date, time and venue of personal hearing before passing the Order-in-Original. Although incorporation of hearing details in DRC-01 is not mandatory at issuance, the authority is bound to provide such particulars before passing any adverse order and to afford the statutory opportunities under section 75(5). As no proper personal hearing was granted, the Order-in-Original dated 28.08.2024 and the appellate order dated 06.03.2025 were quashed. The matter was remanded with directions to fix and intimate a fresh personal hearing. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783160