{"id":74564,"date":"2025-12-10T09:41:56","date_gmt":"2025-12-10T04:11:56","guid":{"rendered":""},"modified":"2025-12-10T09:41:56","modified_gmt":"2025-12-10T04:11:56","slug":"order-quashed-for-denying-proper-personal-hearing-u-s-75-5-matter-remanded-for-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74564","title":{"rendered":"Order quashed for denying proper personal hearing u\/s 75(5); matter remanded for fresh adjudication"},"content":{"rendered":"<p>Order quashed for denying proper personal hearing u\/s 75(5); matter remanded for fresh adjudication<br \/>Case-Laws<br \/>GST<br \/>HC held that the Adjudicating Authority violated principles of natural justice by passing the Order-in-Original without affording the assessee a proper personal hearing. The portal entries and note did not specify the mandatory particulars of personal hearing, namely date, time and venue, as required during ongoing proceedings under section 75(5), including before passing an<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94929\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order quashed for denying proper personal hearing u\/s 75(5); matter remanded for fresh adjudicationCase-LawsGSTHC held that the Adjudicating Authority violated principles of natural justice by passing the Order-in-Original without affording the assessee a<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74564","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74564"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74564\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}