https://www.taxtmi.com/caselaws?id=798789 Personal hearing is required before an adverse GST determination is made. Where the Revenue cannot establish that the assessee received an opportunity to be heard, the resulting order breaches the principles of natural justice and is unsustainable. The assessee must receive a fresh determination after being afforded a personal hearing. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 11:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798789 Personal hearing is required before an adverse GST determination is made. Where the Revenue cannot establish that the assessee received an opportunity to be heard, the resulting order breaches the principles of natural justice and is unsustainable. The assessee must receive a fresh determination after being afforded a personal hearing. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798789