Natural justice in GST adjudication requires a hearing before Section 73 orders and invalidates related recovery steps.

An adjudication under Section 73 was found unsustainable where the proper officer passed the order without properly considering a requested adjournment and without granting personal hearing, contrary to Section 75(5) and principles of natural justice. The ex parte assessment was therefore treated as procedurally invalid, and the consequential recovery measures were held incapable of surviving. The order was set aside, the matter was remanded for fresh adjudication after affording an opportunity of hearing, and the recovery proceedings were quashed.

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Issues: Whether the order passed under Section 73 without granting the requested adjournment and opportunity of personal hearing was vitiated by violation of Section 75(5) and principles of natural justice, and whether the consequential recovery steps could stand.

Analysis: The petitioner faced an adverse adjudication under Section 73 after seeking an adjournment and personal hearing. The order was found to have been passed without properly considering the request for adjournment and without affording hearing, which was prima facie contrary to Section 75(5). The resulting ex parte adjudication was also treated as inconsistent with natural justice. Consequential recovery measures flowing from such adjudication were therefore incapable of being sustained.

Conclusion: The impugned order was set aside, the matter was remanded to the proper officer for fresh adjudication after granting an opportunity of hearing, and the consequential recovery proceedings were quashed.

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