https://www.taxtmi.com/caselaws?id=795860 Section 75(4) of the Central Goods and Services Tax Act, 2017 requires an opportunity of personal hearing whenever an adverse GST decision is contemplated, irrespective of whether the registered person has requested one in writing. An assessment imposing adverse liability without a further notice affording such hearing does not meet this mandatory statutory requirement. The assessment order was therefore unsustainable for denial of the required opportunity of hearing. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795860 Section 75(4) of the Central Goods and Services Tax Act, 2017 requires an opportunity of personal hearing whenever an adverse GST decision is contemplated, irrespective of whether the registered person has requested one in writing. An assessment imposing adverse liability without a further notice affording such hearing does not meet this mandatory statutory requirement. The assessment order was therefore unsustainable for denial of the required opportunity of hearing. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795860