https://www.taxtmi.com/caselaws?id=797511 Denial of a requested personal hearing in adjudication violates the principles of natural justice and renders the resulting order unsustainable. The adjudicating authority must independently consider the reply to the show-cause notice and give reasons for accepting or rejecting the explanation; treating the reply as a mere formality is impermissible. The adjudication order was set aside, and the assessee became entitled to fresh adjudication on merits after a reasonable opportunity of hearing. en-us Fri, 14 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797511 Denial of a requested personal hearing in adjudication violates the principles of natural justice and renders the resulting order unsustainable. The adjudicating authority must independently consider the reply to the show-cause notice and give reasons for accepting or rejecting the explanation; treating the reply as a mere formality is impermissible. The adjudication order was set aside, and the assessee became entitled to fresh adjudication on merits after a reasonable opportunity of hearing. Case-Laws GST Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797511