https://www.taxtmi.com/caselaws?id=790952 An adverse GST adjudication passed without affording the taxpayer a personal hearing was held inconsistent with Section 75(4) of the Central Goods and Services Tax Act, 2017 and the principles of natural justice. The court treated the hearing requirement as a mandatory procedural safeguard before adverse action and found its absence to be a statutory breach. The adjudication order and the appellate order were therefore set aside, and the matter was left open to be reconsidered afresh in accordance with law after compliance with Section 75(4). en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790952 An adverse GST adjudication passed without affording the taxpayer a personal hearing was held inconsistent with Section 75(4) of the Central Goods and Services Tax Act, 2017 and the principles of natural justice. The court treated the hearing requirement as a mandatory procedural safeguard before adverse action and found its absence to be a statutory breach. The adjudication order and the appellate order were therefore set aside, and the matter was left open to be reconsidered afresh in accordance with law after compliance with Section 75(4). Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790952