https://www.taxtmi.com/caselaws?id=789868 Section 75(4) of the WBGST/CGST Act requires an opportunity of hearing before a liability determination where an adverse order is contemplated. The assessment order under Section 73(9) was passed without granting such hearing, and the absence of a reply within the prescribed time did not dispense with the statutory requirement. The order was therefore vulnerable for breach of natural justice and liable to be set aside. Because the adjudication had to be redone after due process, portal access and registration were to be restored for the limited purpose of enabling response to the show-cause proceeding, followed by fresh adjudication after hearing. en-us Thu, 09 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789868 Section 75(4) of the WBGST/CGST Act requires an opportunity of hearing before a liability determination where an adverse order is contemplated. The assessment order under Section 73(9) was passed without granting such hearing, and the absence of a reply within the prescribed time did not dispense with the statutory requirement. The order was therefore vulnerable for breach of natural justice and liable to be set aside. Because the adjudication had to be redone after due process, portal access and registration were to be restored for the limited purpose of enabling response to the show-cause proceeding, followed by fresh adjudication after hearing. Case-Laws GST Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789868