https://www.taxtmi.com/caselaws?id=791047 A personal hearing must be afforded before an adverse GST adjudication where Section 75(4) applies, either on a written request or when an adverse decision is contemplated. The absence of a written reply does not remove that statutory safeguard, because the assessee remains entitled to present records and make oral or written submissions in defence. On that basis, the adjudication order was held unsustainable and set aside for breach of the hearing requirement and the principles of natural justice. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 12:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791047 A personal hearing must be afforded before an adverse GST adjudication where Section 75(4) applies, either on a written request or when an adverse decision is contemplated. The absence of a written reply does not remove that statutory safeguard, because the assessee remains entitled to present records and make oral or written submissions in defence. On that basis, the adjudication order was held unsustainable and set aside for breach of the hearing requirement and the principles of natural justice. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791047