https://www.taxtmi.com/caselaws?id=800437 Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017 requires a personal hearing whenever an adverse decision against a taxable person is contemplated, even if no separate request for hearing was made. An assessment order imposing tax and penalty without that opportunity is invalid. The assessment order was quashed, while the Department retained liberty to issue a fresh order after granting a hearing. en-us Thu, 24 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800437 Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017 requires a personal hearing whenever an adverse decision against a taxable person is contemplated, even if no separate request for hearing was made. An assessment order imposing tax and penalty without that opportunity is invalid. The assessment order was quashed, while the Department retained liberty to issue a fresh order after granting a hearing. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800437