https://www.taxtmi.com/caselaws?id=798781 Section 75(4) of the CGST Act mandates a personal hearing whenever an adverse GST adjudication is contemplated. Show-cause notices that omit a hearing opportunity cannot support a valid adverse determination. Uploading notices and adjudication orders only under the portal's 'Additional Notice and Orders' tab may impede timely response and reinforce the procedural breach. An adjudication made without the mandatory hearing is invalid and requires fresh determination after considering the taxpayer's reply. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798781 Section 75(4) of the CGST Act mandates a personal hearing whenever an adverse GST adjudication is contemplated. Show-cause notices that omit a hearing opportunity cannot support a valid adverse determination. Uploading notices and adjudication orders only under the portal's 'Additional Notice and Orders' tab may impede timely response and reinforce the procedural breach. An adjudication made without the mandatory hearing is invalid and requires fresh determination after considering the taxpayer's reply. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798781