https://www.taxtmi.com/article/detailed?id=17347 GST adjudication under Section 74(9) requires the proper officer to consider the taxable person's representation before determining tax, interest, and penalty, while Section 75(4) requires an opportunity of hearing on request or before an adverse decision. Challenges to such orders ordinarily proceed through statutory appeal. Writ intervention is limited to exceptional circumstances, including patent jurisdictional defects or manifest violation of natural justice. Disputes over hearing notices, coerced statements, cross-examination, adequacy of reasoning, and factual findings generally require examination of records by the appellate authority. en-us Fri, 04 Sep 2026 08:25:13 +0530 Fri, 04 Sep 2026 08:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17347 GST adjudication under Section 74(9) requires the proper officer to consider the taxable person's representation before determining tax, interest, and penalty, while Section 75(4) requires an opportunity of hearing on request or before an adverse decision. Challenges to such orders ordinarily proceed through statutory appeal. Writ intervention is limited to exceptional circumstances, including patent jurisdictional defects or manifest violation of natural justice. Disputes over hearing notices, coerced statements, cross-examination, adequacy of reasoning, and factual findings generally require examination of records by the appellate authority. Articles Goods and Services Tax - GST Fri, 04 Sep 2026 08:25:13 +0530 https://www.taxtmi.com/article/detailed?id=17347