https://www.taxtmi.com/caselaws?id=792596 The assessment under the Uttar Pradesh GST Act was unsustainable because the notice under Section 73 did not specify the date, time or venue for personal hearing, and the record showed no waiver of that right. Section 75(4) requires an opportunity of hearing where an adverse decision is proposed, so the omission constituted a breach of mandatory procedure and natural justice. The appellate rejection on limitation did not cure the defect in the original adjudication. The Allahabad HC accordingly set aside the assessment and appellate orders and remitted the matter for fresh adjudication in accordance with law. en-us Mon, 06 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792596 The assessment under the Uttar Pradesh GST Act was unsustainable because the notice under Section 73 did not specify the date, time or venue for personal hearing, and the record showed no waiver of that right. Section 75(4) requires an opportunity of hearing where an adverse decision is proposed, so the omission constituted a breach of mandatory procedure and natural justice. The appellate rejection on limitation did not cure the defect in the original adjudication. The Allahabad HC accordingly set aside the assessment and appellate orders and remitted the matter for fresh adjudication in accordance with law. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792596