Natural justice in GST adjudication requires reasoned rejection of adjournment and a proper hearing before final order.

A final order under Section 73(9) of the CGST Act was held unsustainable where an adjournment request was rejected without adequate reasons and without a proper hearing. The authority's refusal was found to be narrow and pedantic, particularly as the taxpayer had filed a reply to the show cause notice. The order was quashed, and the matter was remitted for fresh decision after considering the reply and granting an opportunity of hearing.

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Issues: Whether the final order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 could be sustained when the request for adjournment and hearing had been rejected without adequate reasons and without affording a proper hearing.

Analysis: The impugned order proceeded on the basis that sufficient cause had not been shown for adjournment, although the petitioner had sought adjournment and had filed a reply to the show cause notice. The refusal to accede to the adjournment request was found to be narrow and pedantic, and the authority had failed to assign any reason supporting the conclusion that the request was unmerited. In these circumstances, the matter required reconsideration with the petitioner's reply kept in view and with a proper opportunity of hearing.

Conclusion: The impugned order was unsustainable and was quashed. The proceedings were directed to be revived before the Assistant Commissioner for fresh decision after considering the petitioner's reply and granting an opportunity of hearing.

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