https://www.taxtmi.com/caselaws?id=794260 The Madhya Pradesh HC held that a GST adjudication order could not stand where the taxpayer had requested a personal hearing but the final order was passed without one. Section 75(4) requires an opportunity of hearing when a written request is made by the person chargeable with tax or penalty, or when an adverse decision is contemplated. Because the decision-making process ignored that statutory mandate and the principles of natural justice, the order was set aside and the matter was remanded for reconsideration after affording a hearing before a different competent officer. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794260 The Madhya Pradesh HC held that a GST adjudication order could not stand where the taxpayer had requested a personal hearing but the final order was passed without one. Section 75(4) requires an opportunity of hearing when a written request is made by the person chargeable with tax or penalty, or when an adverse decision is contemplated. Because the decision-making process ignored that statutory mandate and the principles of natural justice, the order was set aside and the matter was remanded for reconsideration after affording a hearing before a different competent officer. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794260