Mandatory personal hearing under GST law required before adverse adjudication; ex parte order set aside for breach of natural justice.

An adverse adjudication order under the U.P. G.S.T. Act, 2017 cannot be sustained where no separate opportunity of personal hearing is granted before its issuance. The requirement of hearing under Section 75(4) was treated as mandatory, and passing the order without a further notice or hearing was held to be wholly ex parte and in breach of natural justice. The availability of an appellate remedy under Section 107 did not bar writ interference where the challenge was based on such procedural illegality. The impugned order was set aside and the matter was remitted for fresh decision after due hearing.

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Issues: Whether an adjudication order passed under the U.P. G.S.T. Act, 2017 without affording a separate opportunity of personal hearing could be sustained, and whether the availability of an appellate remedy barred writ interference.

Analysis: The noticee was required to file a reply on a fixed date, but no separate date for personal hearing was granted and no further notice was issued before the impugned order was passed. In such circumstances, the order was found to be wholly ex parte. The requirement of hearing under Section 75(4) of the U.P. G.S.T. Act, 2017 was treated as mandatory before passing an adverse adjudication order, and denial of that opportunity amounted to a violation of natural justice. The preliminary objection based on the alternative remedy under Section 107 of the U.P. G.S.T. Act, 2017 was rejected in view of the procedural illegality.

Conclusion: The impugned adjudication order was set aside and the matter was remitted for fresh decision after granting due opportunity of hearing to the assessee.

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