https://www.taxtmi.com/article/detailed?id=17267 Section 75(4) requires an opportunity of hearing where a taxable person seeks it in writing or an adverse GST decision is contemplated. The safeguard requires effective notice, proper service, reasonable time to reply and a meaningful chance to present submissions. Failure to provide hearing details, service through an inaccessible portal location, or notice at an incorrect registered email or address may breach natural justice. Conversely, the requirement may be satisfied where adequate hearing opportunities were provided and the taxpayer adopted the written defence as final submissions. en-us Mon, 24 Aug 2026 08:36:27 +0530 Mon, 24 Aug 2026 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17267 Section 75(4) requires an opportunity of hearing where a taxable person seeks it in writing or an adverse GST decision is contemplated. The safeguard requires effective notice, proper service, reasonable time to reply and a meaningful chance to present submissions. Failure to provide hearing details, service through an inaccessible portal location, or notice at an incorrect registered email or address may breach natural justice. Conversely, the requirement may be satisfied where adequate hearing opportunities were provided and the taxpayer adopted the written defence as final submissions. Articles Goods and Services Tax - GST Mon, 24 Aug 2026 08:36:27 +0530 https://www.taxtmi.com/article/detailed?id=17267