https://www.taxtmi.com/caselaws?id=792376 Section 75(4) of the U.P. G.S.T. Act, 2017 requires a personal hearing before passing an adverse adjudication order, and that safeguard operates independently of the right to file a written reply. Where the notice reflected "NA" against personal hearing and the record showed that no oral hearing was afforded, the statutory defect went to the root of the matter. The adverse order was therefore set aside, and the matter was remitted for fresh adjudication after granting both an opportunity to reply and a personal hearing. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792376 Section 75(4) of the U.P. G.S.T. Act, 2017 requires a personal hearing before passing an adverse adjudication order, and that safeguard operates independently of the right to file a written reply. Where the notice reflected "NA" against personal hearing and the record showed that no oral hearing was afforded, the statutory defect went to the root of the matter. The adverse order was therefore set aside, and the matter was remitted for fresh adjudication after granting both an opportunity to reply and a personal hearing. Case-Laws GST Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792376