https://www.taxtmi.com/caselaws?id=801732 Requested personal hearing under section 75(4) of the Maharashtra Goods and Services Tax Act, 2017 must be afforded where the taxpayer seeks it to explain factual matters and supporting documents. Proceeding with adjudication on the basis that no representative attended, without evidence that a hearing date was notified after the request, denies a fair opportunity of hearing. Such denial vitiates the adjudication, requiring the issue to be resolved in favour of the assessee. en-us Wed, 14 Oct 2026 00:00:00 +0530 Mon, 26 Oct 2026 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801732 Requested personal hearing under section 75(4) of the Maharashtra Goods and Services Tax Act, 2017 must be afforded where the taxpayer seeks it to explain factual matters and supporting documents. Proceeding with adjudication on the basis that no representative attended, without evidence that a hearing date was notified after the request, denies a fair opportunity of hearing. Such denial vitiates the adjudication, requiring the issue to be resolved in favour of the assessee. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801732