Natural justice in GST adjudication requires a hearing before proceedings are completed, with adjudication to follow within a fixed time.

Pending GST show-cause and adjudication proceedings could not be completed without first giving the petitioner an opportunity of hearing. As no hearing notice had been issued after the show-cause notice, the adjudication had to proceed only after compliance with natural justice. The respondent was directed to afford a hearing and complete the adjudication within two months.

---

---

Issues: Whether the pending GST show-cause/adjudication proceedings could be completed without granting the petitioner an opportunity of hearing.

Analysis: The proceedings were stated to remain pending, and it was ed that no notice of hearing had been issued after the show-cause notice. In these circumstances, the matter required completion of adjudication only after affording the petitioner a hearing within a fixed time.

Conclusion: The petitioner was entitled to a hearing before completion of adjudication, and the respondent was directed to complete the adjudication after giving such opportunity within two months.

---