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Issues: (i) Whether the writ petition could be entertained against an appealable adjudication order under the goods and services tax law; (ii) Whether the impugned adjudication order was vitiated for denial of personal hearing and breach of natural justice, warranting setting aside and remand.
Issue (i): Whether the writ petition could be entertained against an appealable adjudication order under the goods and services tax law.
Analysis: The order records that the adjudication order was appealable under the statute and that writ interference is ordinarily not preferred where an alternative statutory remedy exists.
Conclusion: The challenge was entertained only in the limited context of the alleged violation of natural justice.
Issue (ii): Whether the impugned adjudication order was vitiated for denial of personal hearing and breach of natural justice, warranting setting aside and remand.
Analysis: The petitioners had sought personal hearing by letter, but the order was passed without affording such opportunity. The denial of hearing was treated as a violation of the principles of natural justice, justifying interference and remand for fresh adjudication after granting hearing.
Conclusion: The adjudication order was set aside and the matter was remanded to the adjudicating authority for a fresh decision after giving an opportunity of personal hearing.
Final Conclusion: The writ petition succeeded only to the extent of procedural infirmity, and the dispute was returned to the adjudicating authority for reconsideration on merits after compliance with natural justice.
Ratio Decidendi: An adjudication order passed without granting a requested personal hearing is liable to be set aside for violation of natural justice, even if the order is otherwise appealable, and the matter may be remanded for fresh consideration.
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