https://www.taxtmi.com/caselaws?id=785675 Section 75(4) of the GST Act requires that a request receive an opportunity of hearing; the petitioner was not afforded a personal hearing and the failure to grant such hearing formed the basis for challenge. The court found that where the authority refusing advance rulings is superior to the appellate authority, the appellate remedy is not an effective alternative, rendering writ relief maintainable; consequently the writ petition was disposed by setting aside the impugned order dated 12.11.2025. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785675 Section 75(4) of the GST Act requires that a request receive an opportunity of hearing; the petitioner was not afforded a personal hearing and the failure to grant such hearing formed the basis for challenge. The court found that where the authority refusing advance rulings is superior to the appellate authority, the appellate remedy is not an effective alternative, rendering writ relief maintainable; consequently the writ petition was disposed by setting aside the impugned order dated 12.11.2025. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785675