Case Law Analysis
|Punjab and Haryana High Court
Section 75(4) CGST Act | Mandatory Personal Hearing Before Adverse Order: Punjab & Haryana HC Quashes Void Adjudication
The Punjab & Haryana High Court ruled that failure to provide a personal hearing under Section 75(4) of the CGST Act renders an adjudication order void, even if the assessee does not respond to the show cause notice. This decision reinforces the principle of natural justice in tax proceedings, impacting all GST adjudications where procedural compliance is contested.