https://www.taxtmi.com/caselaws?id=792611 Under the Uttar Pradesh GST Act, an adverse assessment under Section 74 must be preceded by a meaningful opportunity of personal hearing as reflected in Section 75(4), unless that right is waived or the noticee fails to avail a granted hearing. The Court noted the petitioner's complaint of ineffective intimation and found that the assessment was not examined on merits. On those facts, the assessment order was set aside and the matter was remitted for fresh adjudication after affording hearing to the petitioner. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792611 Under the Uttar Pradesh GST Act, an adverse assessment under Section 74 must be preceded by a meaningful opportunity of personal hearing as reflected in Section 75(4), unless that right is waived or the noticee fails to avail a granted hearing. The Court noted the petitioner's complaint of ineffective intimation and found that the assessment was not examined on merits. On those facts, the assessment order was set aside and the matter was remitted for fresh adjudication after affording hearing to the petitioner. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792611