https://www.taxtmi.com/caselaws?id=799253 Personal hearing requirements under the Uttar Pradesh GST law require a fresh opportunity where no hearing occurs on the originally fixed date. Where no subsequent hearing date is intimated and an adjudication order is issued later without an adjournment sought by the assessee, the statutory requirement under section 75(4) and principles of natural justice are breached. Section 75(5) governs adjournments but does not dispense with a renewed hearing opportunity. Denial of a reasonable opportunity of personal hearing renders the adjudication invalid. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799253 Personal hearing requirements under the Uttar Pradesh GST law require a fresh opportunity where no hearing occurs on the originally fixed date. Where no subsequent hearing date is intimated and an adjudication order is issued later without an adjournment sought by the assessee, the statutory requirement under section 75(4) and principles of natural justice are breached. Section 75(5) governs adjournments but does not dispense with a renewed hearing opportunity. Denial of a reasonable opportunity of personal hearing renders the adjudication invalid. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799253