{"id":76581,"date":"2026-09-09T08:20:28","date_gmt":"2026-09-09T08:20:28","guid":{"rendered":""},"modified":"2026-09-09T08:20:28","modified_gmt":"2026-09-09T08:20:28","slug":"mandatory-personal-hearing-in-gst-adjudication-requires-notice-of-a-specific-date-time-and-venue-before-adverse-orders","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76581","title":{"rendered":"Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders."},"content":{"rendered":"<p>Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.<br \/>Case-Laws<br \/>GST<br \/>Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.<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=103574\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.Case-LawsGSTSection 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudic&#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-76581","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76581","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=76581"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76581\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}