https://www.taxtmi.com/caselaws?id=795951 Section 75(4) of the Goods and Services Tax Act, 2017 requires an opportunity for personal hearing where an adverse decision is contemplated. The notes state that an adverse GST adjudication order was made without affording the assessee a personal hearing, breaching the statutory hearing requirement and principles of natural justice. The order cannot stand and requires fresh adjudication after an effective personal hearing and supply of the documents relied upon. en-us Wed, 22 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795951 Section 75(4) of the Goods and Services Tax Act, 2017 requires an opportunity for personal hearing where an adverse decision is contemplated. The notes state that an adverse GST adjudication order was made without affording the assessee a personal hearing, breaching the statutory hearing requirement and principles of natural justice. The order cannot stand and requires fresh adjudication after an effective personal hearing and supply of the documents relied upon. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795951