https://www.taxtmi.com/caselaws?id=472332 Personal hearing at the original adjudication stage is necessary in proceedings concerning unpaid or short-paid tax, erroneous refunds, or improper input-tax availment where the taxpayer must produce books of account and explain relevant issues. Fixing only a date for a written reply does not provide that meaningful opportunity. Failure to afford a personal hearing at the original stage vitiates the proceedings, and an appellate opportunity cannot cure the defect where the appellate order does not adequately address it. en-us Mon, 03 Mar 2025 00:00:00 +0530 Thu, 08 Oct 2026 08:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472332 Personal hearing at the original adjudication stage is necessary in proceedings concerning unpaid or short-paid tax, erroneous refunds, or improper input-tax availment where the taxpayer must produce books of account and explain relevant issues. Fixing only a date for a written reply does not provide that meaningful opportunity. Failure to afford a personal hearing at the original stage vitiates the proceedings, and an appellate opportunity cannot cure the defect where the appellate order does not adequately address it. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472332