https://www.taxtmi.com/caselaws?id=790575 Under the Gujarat GST law, an adverse adjudication could not be sustained where the taxpayer was not given the statutory opportunity of personal hearing before the demand order was passed. The High Court held that the mandate of Section 75(4) could not be displaced by the reply form indicating no request for hearing, because the authority was still required to comply with the statutory hearing requirement and the principles of natural justice. The impugned GST order was therefore quashed, and the matter was remanded for fresh adjudication after granting a hearing to the taxpayer. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 13:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790575 Under the Gujarat GST law, an adverse adjudication could not be sustained where the taxpayer was not given the statutory opportunity of personal hearing before the demand order was passed. The High Court held that the mandate of Section 75(4) could not be displaced by the reply form indicating no request for hearing, because the authority was still required to comply with the statutory hearing requirement and the principles of natural justice. The impugned GST order was therefore quashed, and the matter was remanded for fresh adjudication after granting a hearing to the taxpayer. Case-Laws GST Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790575