https://www.taxtmi.com/caselaws?id=800151 Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017 requires an opportunity of personal hearing before an adverse assessment order is made under Section 73. The statutory requirement remains applicable where no hearing date has been fixed. Selecting "No" for personal hearing in an online adjournment request does not waive or displace that obligation. An adverse assessment made without affording the required hearing is invalid. en-us Mon, 28 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800151 Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017 requires an opportunity of personal hearing before an adverse assessment order is made under Section 73. The statutory requirement remains applicable where no hearing date has been fixed. Selecting "No" for personal hearing in an online adjournment request does not waive or displace that obligation. An adverse assessment made without affording the required hearing is invalid. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800151