https://www.taxtmi.com/caselaws?id=796207 Effective personal hearing under GST requires notice of the date, time and venue when an adverse adjudication is contemplated. Section 75(4) requires that opportunity, and a taxpayer's selection of "No" in a hearing column does not remove the obligation to provide an effective hearing. Section 75(6) also requires the adjudication order to state relevant facts and the basis for its decision. An order that merely records a conclusion without reasons or consideration of the reply is non-speaking and breaches natural justice. The note states that the impugned adjudication order was invalid on both grounds. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796207 Effective personal hearing under GST requires notice of the date, time and venue when an adverse adjudication is contemplated. Section 75(4) requires that opportunity, and a taxpayer's selection of "No" in a hearing column does not remove the obligation to provide an effective hearing. Section 75(6) also requires the adjudication order to state relevant facts and the basis for its decision. An order that merely records a conclusion without reasons or consideration of the reply is non-speaking and breaches natural justice. The note states that the impugned adjudication order was invalid on both grounds. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796207