https://www.taxtmi.com/caselaws?id=800289 Personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory before an adverse order is passed. The provision establishes two independent grounds for a hearing: where the person chargeable with tax or penalty requests one, or where the proper officer proposes an adverse decision. The officer's obligation to provide an effective hearing in the latter circumstance applies irrespective of whether the taxable person requested a hearing or filed a reply to the show-cause notice. en-us Tue, 22 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800289 Personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory before an adverse order is passed. The provision establishes two independent grounds for a hearing: where the person chargeable with tax or penalty requests one, or where the proper officer proposes an adverse decision. The officer's obligation to provide an effective hearing in the latter circumstance applies irrespective of whether the taxable person requested a hearing or filed a reply to the show-cause notice. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800289