Personal hearing required before adverse GST orders; orders passed without it were quashed and remitted for fresh adjudication.

Under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, an adverse GST order must be preceded by an opportunity of personal hearing. Orders passed without granting such hearing were held unsustainable, and the Court followed the coordinate Bench view that omission of this mandatory requirement vitiates the determination. The impugned orders were quashed and set aside, and the matter was remitted for a fresh reply, hearing, and a reasoned decision in accordance with law.

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Issues: Whether the adverse GST orders were liable to be quashed for want of personal hearing before their passing.

Analysis: Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017 requires that an opportunity of personal hearing be afforded before passing an adverse order. The orders under challenge were passed without granting such hearing, and the Court applied the coordinate Bench view that omission of the hearing requirement vitiates the adverse determination.

Conclusion: The impugned orders were quashed and set aside, and the matter was sent back for a fresh reply and hearing followed by a reasoned order.

Final Conclusion: The petitioner succeeded on the ground of denial of personal hearing, and the matter was remitted for reconsideration in accordance with law.

Ratio Decidendi: Where Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017 applies, an adverse order passed without granting personal hearing cannot be sustained and must be set aside for fresh adjudication.

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