https://www.taxtmi.com/highlights?id=96426 Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy is ineffective as a practical and legal recourse, permitting invocation of constitutional relief. The practical effect is that absence of procedural hearing and an ineffective alternative remedy justifies setting aside the impugned administrative order. en-us Thu, 29 Jan 2026 09:51:31 +0530 Thu, 29 Jan 2026 09:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96426 Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy is ineffective as a practical and legal recourse, permitting invocation of constitutional relief. The practical effect is that absence of procedural hearing and an ineffective alternative remedy justifies setting aside the impugned administrative order. Highlights GST Thu, 29 Jan 2026 09:51:31 +0530 https://www.taxtmi.com/highlights?id=96426