https://www.taxtmi.com/caselaws?id=798603 Section 75(4) requires a personal hearing before an adverse tax determination, whether or not the taxpayer requests one. Effective compliance requires prior notification of the specific date, time and venue of the hearing. Recording that an opportunity was afforded is insufficient where the record does not establish such notice, particularly when the recorded hearing occurred before issuance of the show-cause notice. Adjudication under Section 74(9) is therefore unsustainable for breach of the mandatory hearing requirement, requiring fresh adjudication after the taxpayer files a response and receives a duly notified personal hearing. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798603 Section 75(4) requires a personal hearing before an adverse tax determination, whether or not the taxpayer requests one. Effective compliance requires prior notification of the specific date, time and venue of the hearing. Recording that an opportunity was afforded is insufficient where the record does not establish such notice, particularly when the recorded hearing occurred before issuance of the show-cause notice. Adjudication under Section 74(9) is therefore unsustainable for breach of the mandatory hearing requirement, requiring fresh adjudication after the taxpayer files a response and receives a duly notified personal hearing. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798603