https://www.taxtmi.com/caselaws?id=789913 Before passing an adverse GST adjudication order, a statutory and effective opportunity of hearing must be granted under Section 75(4) of the Central Goods and Services Tax Act, 2017. The absence of any date, time or venue for personal hearing in the notice and reminder, together with the record showing no hearing before the order, rendered the assessment unsustainable. A taxpayer's failure to file a written reply did not dispense with the mandatory hearing requirement, and the order was set aside for breach of natural justice, with liberty to proceed afresh after granting hearing. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789913 Before passing an adverse GST adjudication order, a statutory and effective opportunity of hearing must be granted under Section 75(4) of the Central Goods and Services Tax Act, 2017. The absence of any date, time or venue for personal hearing in the notice and reminder, together with the record showing no hearing before the order, rendered the assessment unsustainable. A taxpayer's failure to file a written reply did not dispense with the mandatory hearing requirement, and the order was set aside for breach of natural justice, with liberty to proceed afresh after granting hearing. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789913