https://www.taxtmi.com/caselaws?id=786806 The article examines an Allahabad High Court decision quashing an order passed under the Central Goods and Services Tax Act, 2017 for failure to afford a fresh, definite personal hearing before adjudication under Section 74. It reasons that statutory hearing requirements and the principles of natural justice under Sections 75(4) and 75(6) were not satisfied because no fresh notice fixing date, time and venue was served after an earlier unattended hearing date. Applying the Coordinate Bench precedent in Shubham Steel Traders, the court found the procedure flawed and directed grant of another opportunity of hearing and fresh adjudication in accordance with law. en-us Mon, 16 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786806 The article examines an Allahabad High Court decision quashing an order passed under the Central Goods and Services Tax Act, 2017 for failure to afford a fresh, definite personal hearing before adjudication under Section 74. It reasons that statutory hearing requirements and the principles of natural justice under Sections 75(4) and 75(6) were not satisfied because no fresh notice fixing date, time and venue was served after an earlier unattended hearing date. Applying the Coordinate Bench precedent in Shubham Steel Traders, the court found the procedure flawed and directed grant of another opportunity of hearing and fresh adjudication in accordance with law. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786806