Mandatory personal hearing under GST adjudication must be afforded before confirming demand, or the order is vitiated.

An adjudication order confirming demand under Section 73 was quashed because no effective personal hearing was granted under Section 75(4). The record showed notice had been issued, but the hearing column noted "N.A." and the order did not demonstrate that a hearing actually took place. The court treated the hearing requirement as mandatory and held that omission to afford it vitiated the demand order. The matter was remanded for fresh decision after giving the petitioner an opportunity of hearing.

---

---

Issues: Whether an order confirming demand under Section 73 was liable to be quashed for failure to afford the petitioner an opportunity of personal hearing under Section 75(4).

Analysis: The petition was founded on the absence of any effective opportunity of hearing before the demand order. The record indicated that notice had been issued, but the column for personal hearing recorded "N.A.", and the impugned order did not show that any hearing was actually afforded. The requirement of hearing under Section 75(4) was treated as mandatory.

Conclusion: The demand order was quashed and the matter was remanded for a fresh decision after granting an opportunity of hearing to the petitioner.

Ratio Decidendi: Where Section 75(4) applies, affording an opportunity of hearing before passing the adjudication order is mandatory, and omission to grant such hearing vitiates the order.

---