https://www.taxtmi.com/caselaws?id=469086 Section 75(4) of the U.P. GST Act requires a personal hearing before an adverse assessment order is passed against a registered person. A notice calling for a written reply does not replace that statutory oral hearing, and the reminder notice showing "NA" for personal hearing indicated that none was fixed. Because the petitioner was denied the mandatory pre-decisional hearing, the assessment order was contrary to the prescribed procedure and could not stand. The order was set aside and the matter remitted for fresh adjudication after allowing a final reply and hearing. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 01 Jun 2026 18:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469086 Section 75(4) of the U.P. GST Act requires a personal hearing before an adverse assessment order is passed against a registered person. A notice calling for a written reply does not replace that statutory oral hearing, and the reminder notice showing "NA" for personal hearing indicated that none was fixed. Because the petitioner was denied the mandatory pre-decisional hearing, the assessment order was contrary to the prescribed procedure and could not stand. The order was set aside and the matter remitted for fresh adjudication after allowing a final reply and hearing. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469086