Effective opportunity of hearing is essential in GST adjudication; order set aside and matter remitted for fresh consideration.

An adjudication order under the CGST Act could not be sustained where the assessee was not given an effective opportunity to respond, with the show cause notice allegedly not properly uploaded, no workable chance to file a reply, and no personal hearing. The High Court noted that the order did not deal with the notice averments and appeared to have been passed for non-filing of reply and non-appearance. It set aside the demand order and remitted the matter for fresh adjudication after allowing a reply and granting personal hearing, keeping all contentions open.

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Issues: Whether the demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017, without effective notice, reply, or personal hearing, could be sustained.

Analysis: The petitioner contended that the show cause notice was not effectively uploaded under the correct portal heading and that no opportunity was available to file a reply or attend hearing. The impugned order did not deal with the averments in the notice and appeared to have been passed in default for non-filing of reply and non-appearance. In view of the grievance that no proper opportunity had been granted, the matter warranted reconsideration after permitting a reply and personal hearing.

Conclusion: The demand order was set aside and the matter was remitted to the Proper Officer for fresh adjudication after allowing the petitioner to file a reply and granting personal hearing.

Final Conclusion: The dispute was restored to the adjudicating authority for decision afresh in accordance with law, with all contentions kept open.

Ratio Decidendi: An adjudication order passed without effective opportunity to respond and without a speaking consideration of the notice cannot be sustained, and the assessee must be afforded a fresh hearing before re-adjudication.

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