{"id":75838,"date":"2026-05-30T08:29:40","date_gmt":"2026-05-30T08:29:40","guid":{"rendered":""},"modified":"2026-05-30T08:29:40","modified_gmt":"2026-05-30T08:29:40","slug":"natural-justice-in-section-74-adjudication-requires-personal-hearing-before-adverse-order-assessment-set-aside-and-remitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75838","title":{"rendered":"Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted."},"content":{"rendered":"<p>Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.<br \/>Case-Laws<br \/>GST<br \/>Adjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded before an adverse order, even though replies had been filed. Applying the principle that a hearing must precede prejudicial adjudication, the HC set aside the assessment order without examining the merits and permitted the petitioners to file a fresh reply. The matter was remitted to the adjudicating authority to conclude the proceedings afresh after granting personal hearing and then pass a fresh order in accordance with law.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100301\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.Case-LawsGSTAdjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded be&#8230;<\/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-75838","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75838","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=75838"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75838\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}