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. Failure to afford the assessee a personal hearing before making an adverse GST adjudication order breaches this statutory requirement and the principles of natural justice. An order made without such hearing cannot be sustained 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. Failure to afford the assessee a personal hearing before making an adverse GST adjudication order breaches this statutory requirement and the principles of natural justice. An order made without such hearing cannot be sustained 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