https://www.taxtmi.com/circulars?id=70081 Strict compliance with the principles of natural justice under Section 75(4) of the CGST/UPGST Act, 2017 was directed in GST adjudication proceedings where an adverse decision was contemplated. The communication forwards the High Court's order and instructs all officers and assessing authorities to adhere to the mandatory opportunity of personal hearing and the broader principles of natural justice while acting under the GST law. It also notes that the impugned adjudication order under Section 74 could not be sustained because the dealer was not afforded the required hearing. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 19 May 2026 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70081 Strict compliance with the principles of natural justice under Section 75(4) of the CGST/UPGST Act, 2017 was directed in GST adjudication proceedings where an adverse decision was contemplated. The communication forwards the High Court's order and instructs all officers and assessing authorities to adhere to the mandatory opportunity of personal hearing and the broader principles of natural justice while acting under the GST law. It also notes that the impugned adjudication order under Section 74 could not be sustained because the dealer was not afforded the required hearing. Circulars GST - States Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70081