https://www.taxtmi.com/caselaws?id=783520 Section 75(4) of the CGST Act requires a hearing not only on written request but also whenever an adverse decision is contemplated. The text records that no personal hearing was afforded before the demand order under Section 73 was passed, making the defect material and rendering the order unsustainable. A coordinate Bench view was followed, and the impugned demand order was quashed, with liberty to pass a fresh order in accordance with law after granting an opportunity of hearing. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783520 Section 75(4) of the CGST Act requires a hearing not only on written request but also whenever an adverse decision is contemplated. The text records that no personal hearing was afforded before the demand order under Section 73 was passed, making the defect material and rendering the order unsustainable. A coordinate Bench view was followed, and the impugned demand order was quashed, with liberty to pass a fresh order in accordance with law after granting an opportunity of hearing. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783520