Personal hearing under GST is an independent safeguard; failure to grant it can invalidate an adverse adjudication order.

Section 75(4) of the U.P. G.S.T. Act, 2017 requires a personal hearing before any adverse adjudication order is passed, and that safeguard operates independently of the right to submit a written reply. The show cause notice in this matter sought only a written response and recorded "NA" against personal hearing, so no oral hearing was offered. On the admitted record, the taxpayer was denied the statutory opportunity of being heard before adverse findings were recorded. The impugned order was set aside and the matter was remitted for a fresh reasoned decision after allowing a final reply and personal hearing.

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Issues: Whether an adjudication order passed under the U.P. G.S.T. Act, 2017 was liable to be set aside for non-grant of personal hearing mandated by Section 75(4), and whether the matter should be remitted for fresh decision.

Analysis: Section 75(4) requires that an opportunity of personal hearing be afforded before any adverse order is passed. The show cause notice only called for a written reply and, by recording "NA" against the column for personal hearing, did not propose any oral hearing. On the admitted record, the petitioner was not granted the statutory opportunity of being heard orally. The Court held that the procedural safeguards of written reply and personal hearing operate independently, and failure to respond to the notice did not extinguish the right to participate in oral hearing before adverse conclusions were drawn.

Conclusion: The impugned order was set aside and the matter was remitted to the assessing authority to pass a fresh reasoned order after granting the petitioner an to file a final reply and appear for personal hearing.

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