https://www.taxtmi.com/caselaws?id=790507 A meaningful opportunity of hearing is mandatory where the taxpayer seeks it under section 75(4) of the Uttarakhand GST Act, 2017. A tax adjudication order is vulnerable when the show-cause notice calls only for a written reply and does not give prior intimation of an oral hearing, because a same-day hearing without notice is not a real chance to be heard. Recital that the reply was considered does not cure the defect. The impugned order was set aside for breach of the hearing requirement, with the matter left for fresh consideration after due notice of the hearing date. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790507 A meaningful opportunity of hearing is mandatory where the taxpayer seeks it under section 75(4) of the Uttarakhand GST Act, 2017. A tax adjudication order is vulnerable when the show-cause notice calls only for a written reply and does not give prior intimation of an oral hearing, because a same-day hearing without notice is not a real chance to be heard. Recital that the reply was considered does not cure the defect. The impugned order was set aside for breach of the hearing requirement, with the matter left for fresh consideration after due notice of the hearing date. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790507