Denial of oral hearing after show-cause notice breaches natural justice; Section 75 preserves oral hearing; matter remitted.

The HC found a breach of natural justice where the petitioner was denied an oral hearing despite service of a show-cause notice and only being allowed to file a written reply; under Section 75 the right to oral hearing survives even if the written reply opportunity is not availed. The impugned order dated February 6, 2025 was set aside as procedurally flawed and critical to the outcome. The matter is remitted to Respondent No.2 for fresh adjudication, and the petition is allowed by way of remand.

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As per Section 75(4) of the U.P. G.S.T. Act, 2017, "opportunity of personal hearing has to be granted before any adverse decision is taken" against a registered person. A notice under Section 73(1) and a reminder dated January 30, 2025 called for a written reply but recorded "NA" against date, time and venue for personal hearing, resulting in no opportunity for oral hearing. The court held that the statute embodies a "dual requirement" - written reply and oral hearing - and failure to avail one does not extinguish the right to the other; both tests must be satisfied independently. The impugned order dated February 6, 2025 was passed contrary to mandatory procedure and is set aside. Matter is remitted to respondent No.2 to pass a fresh, reasoned order after permitting the petitioner to file its final reply within two weeks and to appear on a fixed personal hearing date. The writ petition is allowed.

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