https://www.taxtmi.com/caselaws?id=788826 Where the statute mandates three opportunities of personal hearing before adverse adjudication, the adjudicating authority must strictly comply with that requirement. The taxpayer's earlier statement in the reply declining a hearing could not override the statutory command, and once the reply was not accepted the authority remained bound to afford the further hearings required by law. Failure to do so amounted to breach of natural justice and audi alteram partem. The impugned adjudication order was therefore quashed, and the matter was remanded for fresh decision-making after granting adequate opportunity of hearing. en-us Wed, 18 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788826 Where the statute mandates three opportunities of personal hearing before adverse adjudication, the adjudicating authority must strictly comply with that requirement. The taxpayer's earlier statement in the reply declining a hearing could not override the statutory command, and once the reply was not accepted the authority remained bound to afford the further hearings required by law. Failure to do so amounted to breach of natural justice and audi alteram partem. The impugned adjudication order was therefore quashed, and the matter was remanded for fresh decision-making after granting adequate opportunity of hearing. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788826