https://www.taxtmi.com/caselaws?id=800049 Requested personal hearings and reasoned orders are required where an adverse GST determination turns on disputed factual evidence. Denial of a post-reply hearing and failure to address explanations concerning duplicate e-way bills, a single supply, and alleged additional taxable transactions breach the requirements of Sections 75(4) and 75(6). Later appellate hearings do not automatically rectify that original-stage defect. Rule 138(9) does not create a new charge; failure to cancel an e-way bill is relevant but not conclusive of an additional supply. The dispute requires fresh adjudication confined to the existing notice, with primary records, a meaningful hearing, and a speaking order. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800049 Requested personal hearings and reasoned orders are required where an adverse GST determination turns on disputed factual evidence. Denial of a post-reply hearing and failure to address explanations concerning duplicate e-way bills, a single supply, and alleged additional taxable transactions breach the requirements of Sections 75(4) and 75(6). Later appellate hearings do not automatically rectify that original-stage defect. Rule 138(9) does not create a new charge; failure to cancel an e-way bill is relevant but not conclusive of an additional supply. The dispute requires fresh adjudication confined to the existing notice, with primary records, a meaningful hearing, and a speaking order. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800049