https://www.taxtmi.com/caselaws?id=794556 An adjudication order under the WBGST/CGST regime was unsustainable where the show-cause notice did not specify a date for personal hearing and no effective hearing was granted before an adverse decision, contrary to section 75(4). The Calcutta HC held that the statutory right to be heard, reinforced by natural justice, had been violated. The impugned order was set aside and the matter remanded for fresh adjudication on merits after giving the taxpayer an opportunity of hearing. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794556 An adjudication order under the WBGST/CGST regime was unsustainable where the show-cause notice did not specify a date for personal hearing and no effective hearing was granted before an adverse decision, contrary to section 75(4). The Calcutta HC held that the statutory right to be heard, reinforced by natural justice, had been violated. The impugned order was set aside and the matter remanded for fresh adjudication on merits after giving the taxpayer an opportunity of hearing. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794556