Personal hearing under GST law is mandatory before an adverse order; absence of hearing can vitiate the assessment.

Section 75(4) of the CGST Act requires a personal hearing before any adverse order is passed, and the principles of natural justice reinforce that safeguard. Where an assessee has filed a reply to the show cause notice but the authority decides the matter without granting such hearing, the order is inconsistent with the statutory mandate. The document notes that, on this footing, the impugned order was set aside and the matter remanded for fresh consideration after affording a personal hearing.

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Issues: Whether the assessment order could be sustained when no personal hearing was afforded to the assessee after filing of the reply, in the face of Section 75(4) of the Central Goods and Services Tax Act, 2017 and the principles of natural justice.

Analysis: The assessee had filed a reply to the show cause notice, but the authority passed the adverse order without granting a personal hearing. Section 75(4) of the Central Goods and Services Tax Act, 2017 mandates an opportunity of hearing before passing an adverse order, and the absence of such hearing rendered the order inconsistent with the statutory requirement and natural justice.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after affording the assessee a personal hearing.

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