https://www.taxtmi.com/caselaws?id=795882 Section 75(4) requires the proper officer to afford a personal hearing where an adverse decision is contemplated. Show-cause notices that omit the date, time and venue of the hearing do not satisfy this statutory requirement. Adjudication undertaken without providing that opportunity is contrary to the prescribed procedure and renders the resulting orders unsustainable. The notes state that the assessee succeeded on the failure-to-hear issue. en-us Wed, 22 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795882 Section 75(4) requires the proper officer to afford a personal hearing where an adverse decision is contemplated. Show-cause notices that omit the date, time and venue of the hearing do not satisfy this statutory requirement. Adjudication undertaken without providing that opportunity is contrary to the prescribed procedure and renders the resulting orders unsustainable. The notes state that the assessee succeeded on the failure-to-hear issue. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795882