https://www.taxtmi.com/caselaws?id=789788 The Gujarat HC held that an adverse GST adjudication order cannot be sustained where the authority fails to grant a personal hearing required under Section 75(4) of the Gujarat Goods and Services Tax Act, 2017. The petitioner had replied to the show-cause notice, but no hearing was afforded before the order was passed; the authority could not rely on the petitioner's "No" selection in the reply form to defeat the statutory mandate. The denial of hearing was treated as a breach of natural justice, and the impugned order was quashed with a direction to decide the matter afresh after giving due opportunity of hearing. en-us Thu, 02 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789788 The Gujarat HC held that an adverse GST adjudication order cannot be sustained where the authority fails to grant a personal hearing required under Section 75(4) of the Gujarat Goods and Services Tax Act, 2017. The petitioner had replied to the show-cause notice, but no hearing was afforded before the order was passed; the authority could not rely on the petitioner's "No" selection in the reply form to defeat the statutory mandate. The denial of hearing was treated as a breach of natural justice, and the impugned order was quashed with a direction to decide the matter afresh after giving due opportunity of hearing. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789788