Personal hearing in GST adjudication is mandatory where fairness is denied; assessment and demand notice were quashed.

An assessment order and consequential DRC-07 under section 73 of the OGST Act could not be sustained because the petitioner was not given an opportunity of personal hearing before adjudication. The absence of a hearing was treated as inconsistent with fair procedure, so the impugned orders were quashed and the matter was remitted to the same authority for fresh consideration after granting a hearing.

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Issues: Whether the assessment order and consequential DRC-07 issued under section 73 of the OGST Act could be sustained when no opportunity of personal hearing was granted to the petitioner.

Analysis: The order records that the petitioner was not afforded any opportunity of hearing before the impugned assessment and consequential demand notice were passed. In the absence of such hearing, the adjudication was treated as inconsistent with the requirements of fair procedure and could not be sustained.

Conclusion: The impugned orders were quashed and the matter was remitted to the same authority for fresh consideration after granting opportunity of hearing to the petitioner.

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