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Issues: Whether the impugned GST adjudication order could be sustained when no meaningful personal hearing was granted and the hearing was attempted only through telephonic conversation, in the face of the statutory requirement under Section 75(4) of the GST Act.
Analysis: The record showed that the petitioner had sought a personal hearing and had also participated through a physical appearance and written submissions, but the final adjudication was preceded only by a telephone call. The Court held that a telephonic conversation cannot substitute a personal hearing or satisfy the statutory mandate of a hearing where an adverse order is contemplated. The requirement is not an empty formality but a meaningful opportunity consistent with audi alteram partem and the specific language of Section 75(4) of the GST Act. On that footing, the order was found to have been passed in breach of the statutory procedure and the principles of natural justice.
Conclusion: The impugned order was quashed and set aside, and the matter was remanded for a fresh de novo adjudication after granting the petitioner a proper opportunity of hearing.
Final Conclusion: The dispute was sent back for reconsideration on merits after compliance with the hearing requirement, and the Court did not adjudicate the underlying tax demand.
Ratio Decidendi: Where the statute mandates an opportunity of hearing before an adverse tax order, a telephonic conversation cannot replace a personal hearing, and an order passed without a meaningful hearing is vitiated for breach of natural justice.
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