Natural justice in GST adjudication leads to quashing and remand for a fresh hearing before decision-making

An order passed under Section 74 of the GST Act was quashed where the parties were ad idem that the matter should be sent back so the taxpayer could be heard. The High Court remitted the matter to the adjudicating authority for fresh decision after granting an opportunity of hearing, ensuring that the taxpayer could place its case before a new adjudication.

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Issues: Whether the impugned order passed under Section 74 of the GST Act was liable to be quashed and the matter remitted for a fresh decision after affording the petitioner an opportunity of hearing.

Analysis: The parties were ad idem that the impugned order should be set aside and the matter sent back to the adjudicating authority so that the petitioner could place its case after being heard.

Conclusion: The impugned order was quashed and set aside, and the matter was remitted for fresh adjudication after granting an opportunity of hearing to the petitioner.

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