Personal hearing requirement under tax adjudication led to quashing of an ex parte GST order and remand for rehearing.

An ex parte adjudication under Section 73 of the OGST Act was found unsustainable because the taxpayer was not given an opportunity of personal hearing. The court held that the absence of hearing vitiated the order, requiring the matter to be reheard by the same authority in accordance with law and with due regard to the cited precedent. The ex parte order was quashed and the dispute remitted for fresh consideration after granting a hearing.

---

---

Issues: Whether the ex parte order passed under Section 73 of the OGST Act without granting an opportunity of personal hearing could be sustained and, if not, whether the matter was liable to be remanded for fresh adjudication.

Analysis: The order was passed without affording the petitioner an opportunity of hearing. In the absence of such hearing, the adjudication could not be sustained. The matter was therefore required to be reheard by the same authority in accordance with law, after granting an opportunity of hearing and keeping in view the cited precedent.

Conclusion: The ex parte order was quashed and the matter was remitted to the authority for fresh consideration after giving the petitioner an opportunity of hearing.

---