https://www.taxtmi.com/highlights?id=100725 Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing. en-us Fri, 12 Jun 2026 08:45:03 +0530 Fri, 12 Jun 2026 08:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100725 Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing. Highlights GST Fri, 12 Jun 2026 08:45:03 +0530 https://www.taxtmi.com/highlights?id=100725