https://www.taxtmi.com/caselaws?id=795861 A show cause notice proposing an adverse GST determination must provide a reasonable opportunity of personal hearing under Sections 73 and 75(4). Marking the hearing particulars as "not applicable" showed that no hearing was intended, breaching the mandatory statutory requirement. The defective notice invalidated the consequential adjudication order and demand notice, which were set aside. Fresh proceedings may be initiated in accordance with law after affording a personal hearing. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795861 A show cause notice proposing an adverse GST determination must provide a reasonable opportunity of personal hearing under Sections 73 and 75(4). Marking the hearing particulars as "not applicable" showed that no hearing was intended, breaching the mandatory statutory requirement. The defective notice invalidated the consequential adjudication order and demand notice, which were set aside. Fresh proceedings may be initiated in accordance with law after affording a personal hearing. Case-Laws GST Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795861