https://www.taxtmi.com/caselaws?id=793245 The Allahabad HC treated personal hearing as a mandatory component of fair GST adjudication where an adverse order is contemplated. It noted that the assessee was asked to file replies on several dates, but no separate or effective hearing was granted before the Section 73 order. Applying Section 75(4) of the U.P. GST Act, the Court held that the absence of a valid hearing rendered the adjudication unsustainable on merits. The impugned order was quashed, and the matter was remanded for fresh adjudication after granting the taxpayer an opportunity of hearing. en-us Wed, 27 May 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793245 The Allahabad HC treated personal hearing as a mandatory component of fair GST adjudication where an adverse order is contemplated. It noted that the assessee was asked to file replies on several dates, but no separate or effective hearing was granted before the Section 73 order. Applying Section 75(4) of the U.P. GST Act, the Court held that the absence of a valid hearing rendered the adjudication unsustainable on merits. The impugned order was quashed, and the matter was remanded for fresh adjudication after granting the taxpayer an opportunity of hearing. Case-Laws GST Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793245