https://www.taxtmi.com/article/detailed?id=16483 Section 75(4) of the GST Act mandates an opportunity of personal hearing before an adverse decision is taken, and this requirement cannot be overridden by an assessee's option of "no personal hearing" in the reply. Where only one hearing date was fixed and no further opportunity was provided, the authority was expected to follow the statutory hearing mandate, consider the written reply, and then proceed only after giving adequate hearing in accordance with principles of natural justice. en-us Sat, 23 May 2026 08:28:28 +0530 Sat, 23 May 2026 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16483 Section 75(4) of the GST Act mandates an opportunity of personal hearing before an adverse decision is taken, and this requirement cannot be overridden by an assessee's option of "no personal hearing" in the reply. Where only one hearing date was fixed and no further opportunity was provided, the authority was expected to follow the statutory hearing mandate, consider the written reply, and then proceed only after giving adequate hearing in accordance with principles of natural justice. Articles Goods and Services Tax - GST Sat, 23 May 2026 08:28:28 +0530 https://www.taxtmi.com/article/detailed?id=16483