Denial of personal hearing under GST vitiated the demand order and required fresh reconsideration after hearing.

An order passed under section 73 of the GST Act, 2017 was found unsustainable where the taxpayer had replied to the show cause notice and specifically sought personal hearing, but no hearing was granted before the demand order was issued. The denial of an opportunity of hearing amounted to a breach of natural justice, so the order was set aside. The matter was remanded for fresh consideration after affording hearing and passing a reasoned order in accordance with law.

---

---

Issues: Whether the order passed under section 73 of the GST Act, 2017 was liable to be set aside for denial of personal hearing and breach of natural justice, and whether the matter required reconsideration after affording an opportunity of hearing.

Analysis: The petitioner had filed a reply to the show cause notice and had sought personal hearing, but no hearing was granted before passing the impugned order. The absence of such opportunity amounted to violation of the principles of natural justice. In these circumstances, the demand order could not be sustained and the authority was required to reconsider the matter after giving a hearing and then pass a reasoned order in accordance with law.

Conclusion: The impugned order was set aside and the matter was remanded to the authority for fresh decision after granting an opportunity of hearing.

---