https://www.taxtmi.com/caselaws?id=800273 Section 75(4) requires a personal hearing whenever an adverse tax or penalty decision is contemplated, even without a specific request from the noticee. Failure to communicate the date, time and venue of that hearing breaches this mandatory requirement and invalidates adjudication founded on the show-cause notice. The adjudication order was set aside and fresh adjudication after a personal hearing was required; owing to delay in seeking relief, this was conditional on deposit of 10 per cent of the disputed tax. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800273 Section 75(4) requires a personal hearing whenever an adverse tax or penalty decision is contemplated, even without a specific request from the noticee. Failure to communicate the date, time and venue of that hearing breaches this mandatory requirement and invalidates adjudication founded on the show-cause notice. The adjudication order was set aside and fresh adjudication after a personal hearing was required; owing to delay in seeking relief, this was conditional on deposit of 10 per cent of the disputed tax. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800273