https://www.taxtmi.com/article/detailed?id=15960 Mandatory opportunity of hearing is required before passing an adverse GST decision, and this obligation is not displaced by mere service of notices through portal upload or other communication modes under section 169. The commentary stresses that section 169 only governs effective communication, whereas section 75(4) independently requires a personal hearing where an adverse order is contemplated, reflecting the broader principle of natural justice. It also notes that the adjudicating authority must consider relevant facts and the taxpayer's submissions before issuing the order. en-us Tue, 03 Mar 2026 08:45:30 +0530 Tue, 03 Mar 2026 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15960 Mandatory opportunity of hearing is required before passing an adverse GST decision, and this obligation is not displaced by mere service of notices through portal upload or other communication modes under section 169. The commentary stresses that section 169 only governs effective communication, whereas section 75(4) independently requires a personal hearing where an adverse order is contemplated, reflecting the broader principle of natural justice. It also notes that the adjudicating authority must consider relevant facts and the taxpayer's submissions before issuing the order. Articles Goods and Services Tax - GST Tue, 03 Mar 2026 08:45:30 +0530 https://www.taxtmi.com/article/detailed?id=15960