https://www.taxtmi.com/caselaws?id=799556 Mandatory personal hearing under Section 75(4) requires that a taxpayer receive an effective opportunity to be heard before adjudication. Where no hearing occurs on the scheduled date, no later hearing date is communicated, and an order is issued without recording any hearing opportunity, the resulting adjudication suffers from breach of natural justice. The limited adjournment mechanism under Section 75(5) does not cure that defect where no adjournment was sought. Such an order is invalid, requiring fresh notice and adjudication after affording a personal hearing. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799556 Mandatory personal hearing under Section 75(4) requires that a taxpayer receive an effective opportunity to be heard before adjudication. Where no hearing occurs on the scheduled date, no later hearing date is communicated, and an order is issued without recording any hearing opportunity, the resulting adjudication suffers from breach of natural justice. The limited adjournment mechanism under Section 75(5) does not cure that defect where no adjournment was sought. Such an order is invalid, requiring fresh notice and adjudication after affording a personal hearing. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799556