https://www.taxtmi.com/caselaws?id=472154 Section 75(4) of the West Bengal Goods and Services Tax Act, 2017 requires a personal hearing before an adverse adjudication. Denial of that statutory hearing breaches principles of natural justice and invalidates the adjudication at its foundation. A hearing during appellate proceedings cannot cure the omission at the original stage, and the affected person need not establish separate prejudice. An adverse adjudication issued without the mandatory personal hearing is therefore legally unsustainable. en-us Wed, 01 Apr 2026 00:00:00 +0530 Wed, 30 Sep 2026 19:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472154 Section 75(4) of the West Bengal Goods and Services Tax Act, 2017 requires a personal hearing before an adverse adjudication. Denial of that statutory hearing breaches principles of natural justice and invalidates the adjudication at its foundation. A hearing during appellate proceedings cannot cure the omission at the original stage, and the affected person need not establish separate prejudice. An adverse adjudication issued without the mandatory personal hearing is therefore legally unsustainable. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472154