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    <title>2026 (3) TMI 1305 - MADRAS HIGH COURT</title>
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    <description>Denial of a requested personal hearing in GST adjudication vitiates the demand order for breach of natural justice. Where the taxpayer had filed replies and sought hearing, but the orders in Form GST DRC-07 were passed without affording that opportunity, the court quashed the demands and remitted the matters for fresh adjudication. The respondent was directed to hear the taxpayer, consider any additional written submissions, and decide the matter afresh on merits.</description>
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      <description>Denial of a requested personal hearing in GST adjudication vitiates the demand order for breach of natural justice. Where the taxpayer had filed replies and sought hearing, but the orders in Form GST DRC-07 were passed without affording that opportunity, the court quashed the demands and remitted the matters for fresh adjudication. The respondent was directed to hear the taxpayer, consider any additional written submissions, and decide the matter afresh on merits.</description>
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