{"id":76340,"date":"2026-08-10T12:15:14","date_gmt":"2026-08-10T12:15:14","guid":{"rendered":""},"modified":"2026-08-10T12:15:14","modified_gmt":"2026-08-10T12:15:14","slug":"personal-hearing-and-reasoned-consideration-of-replies-are-mandatory-before-adverse-gst-assessment-orders-can-be-issued","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76340","title":{"rendered":"Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued."},"content":{"rendered":"<p>Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.<br \/>Case-Laws<br \/>GST<br \/>Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer&#39;s reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed.<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=102554\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.Case-LawsGSTSection 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-p&#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-76340","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76340","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=76340"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76340\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}