https://www.taxtmi.com/article/detailed?id=16689 Section 75(4) of the CGST Act requires a personal hearing where a written request is received or where an adverse decision is contemplated. The commentary states that this statutory safeguard cannot be ignored merely because the taxpayer selected "No" for personal hearing in the reply to the show cause notice. It further notes that denial of hearing breaches principles of natural justice and renders the assessment order unsustainable. en-us Thu, 18 Jun 2026 08:46:12 +0530 Thu, 18 Jun 2026 08:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16689 Section 75(4) of the CGST Act requires a personal hearing where a written request is received or where an adverse decision is contemplated. The commentary states that this statutory safeguard cannot be ignored merely because the taxpayer selected "No" for personal hearing in the reply to the show cause notice. It further notes that denial of hearing breaches principles of natural justice and renders the assessment order unsustainable. Articles Goods and Services Tax - GST Thu, 18 Jun 2026 08:46:12 +0530 https://www.taxtmi.com/article/detailed?id=16689