https://www.taxtmi.com/highlights?id=102554 Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer's reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed. en-us Mon, 10 Aug 2026 12:15:14 +0530 Mon, 10 Aug 2026 12:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102554 Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer's reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed. Highlights GST Mon, 10 Aug 2026 12:15:14 +0530 https://www.taxtmi.com/highlights?id=102554