https://www.taxtmi.com/article/detailed?id=17587 Personal hearing under Section 75(4) of the CGST Act is mandatory where an adverse decision is contemplated, regardless of a "No" selection in FORM GST DRC-06. Where FORM GST DRC-01 does not contain hearing particulars, the proper officer must separately communicate the date, time, and venue; reminders showing "N.A." do not provide an effective hearing. Section 75(6) additionally requires a reasoned order addressing relevant facts, the taxpayer's reply, and supporting material. For ITC eligibility, the recipient must establish actual movement of goods and transaction genuineness beyond invoices and banking payments. en-us Fri, 16 Oct 2026 05:21:20 +0530 Fri, 16 Oct 2026 05:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17587 Personal hearing under Section 75(4) of the CGST Act is mandatory where an adverse decision is contemplated, regardless of a "No" selection in FORM GST DRC-06. Where FORM GST DRC-01 does not contain hearing particulars, the proper officer must separately communicate the date, time, and venue; reminders showing "N.A." do not provide an effective hearing. Section 75(6) additionally requires a reasoned order addressing relevant facts, the taxpayer's reply, and supporting material. For ITC eligibility, the recipient must establish actual movement of goods and transaction genuineness beyond invoices and banking payments. Articles Goods and Services Tax - GST Fri, 16 Oct 2026 05:21:20 +0530 https://www.taxtmi.com/article/detailed?id=17587