https://www.taxtmi.com/caselaws?id=796030 Section 75(4) of the Central Goods and Services Tax Act, 2017 requires an opportunity of hearing before an adverse tax determination, regardless of whether the taxpayer specifically requests one. Failure to consider a reply to the show-cause notice and absence of proof that a hearing was granted breach mandatory natural justice requirements. An appellate remedy does not prevent writ relief where the foundational assessment is legally invalid for that breach. Consequently, an assessment order issued without considering the reply or providing a hearing, and the consequential appellate rejection, cannot be sustained. 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 Section 75(4) of the Central Goods and Services Tax Act, 2017 requires an opportunity of hearing before an adverse tax determination, regardless of whether the taxpayer specifically requests one. Failure to consider a reply to the show-cause notice and absence of proof that a hearing was granted breach mandatory natural justice requirements. An appellate remedy does not prevent writ relief where the foundational assessment is legally invalid for that breach. Consequently, an assessment order issued without considering the reply or providing a hearing, and the consequential appellate rejection, cannot be sustained. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796030