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    <title>2026 (2) TMI 954 - ALLAHABAD HIGH COURT</title>
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    <description>Section 74 GST adjudication requires a meaningful opportunity of personal hearing under Section 75(4), with a definite date, time and venue, and compliance with the reasoned-order requirement in Section 75(6). Where no fresh hearing was fixed or granted before the order was issued, despite an earlier missed hearing date, the adjudication breaches natural justice and is procedurally defective. The Section 74 order was quashed and set aside, with directions to provide a further hearing opportunity and issue a fresh order in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=786806</link>
      <description>Section 74 GST adjudication requires a meaningful opportunity of personal hearing under Section 75(4), with a definite date, time and venue, and compliance with the reasoned-order requirement in Section 75(6). Where no fresh hearing was fixed or granted before the order was issued, despite an earlier missed hearing date, the adjudication breaches natural justice and is procedurally defective. The Section 74 order was quashed and set aside, with directions to provide a further hearing opportunity and issue a fresh order in accordance with law.</description>
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