https://www.taxtmi.com/caselaws?id=796030 Failure to consider the taxpayer's reply to a show-cause notice and to provide a hearing before an adverse GST assessment breaches the mandatory hearing requirement under section 75(4) of the CGST Act. The notes state that a hearing is required whenever an adverse decision is contemplated, even without a specific request. They further explain that an available appellate remedy does not preclude writ relief where the assessment is vitiated by breach of natural justice. Consequently, an appellate rejection cannot stand if the underlying assessment lacks legal validity. en-us Wed, 08 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796030 Failure to consider the taxpayer's reply to a show-cause notice and to provide a hearing before an adverse GST assessment breaches the mandatory hearing requirement under section 75(4) of the CGST Act. The notes state that a hearing is required whenever an adverse decision is contemplated, even without a specific request. They further explain that an available appellate remedy does not preclude writ relief where the assessment is vitiated by breach of natural justice. Consequently, an appellate rejection cannot stand if the underlying assessment lacks legal validity. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796030