https://www.taxtmi.com/caselaws?id=796756 Section 75(4) requires a personal hearing where the taxpayer requests one in writing or where an adverse decision is contemplated; a show-cause notice indicates such contemplated adverse action. The DRC-01 procedure envisages a distinct hearing, and failure to fix a hearing after the reply deadline cannot be justified where the reply and hearing request were available before assessment. Treating the reply as absent despite its filing demonstrates non-application of mind. An assessment issued without considering the taxpayer's reply and without granting the requested personal hearing is invalid. en-us Thu, 23 Jul 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796756 Section 75(4) requires a personal hearing where the taxpayer requests one in writing or where an adverse decision is contemplated; a show-cause notice indicates such contemplated adverse action. The DRC-01 procedure envisages a distinct hearing, and failure to fix a hearing after the reply deadline cannot be justified where the reply and hearing request were available before assessment. Treating the reply as absent despite its filing demonstrates non-application of mind. An assessment issued without considering the taxpayer's reply and without granting the requested personal hearing is invalid. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796756