Natural justice requires personal hearing before GST adjudication; order set aside and matter remanded for fresh consideration.

An adjudication order under the CGST Act passed without affording personal hearing was held unsustainable for breach of natural justice. The petitioner challenged the order on the ground that no opportunity to present a defence was granted, and the respondents did not dispute that omission. The Court, without examining the merits, set aside the order and remanded the matter for fresh de novo consideration after granting personal hearing and taking the petitioner's submissions into account.

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Issues: Whether the order passed under Section 73 of the Central Goods and Services Tax Act, 2017 was liable to be quashed for denial of personal hearing and whether the matter required remand for fresh consideration.

Analysis: The petitioner complained of violation of natural justice on the ground that no opportunity of personal hearing was granted before passing the order. The respondents did not dispute the absence of such hearing and fairly supported remand for enabling the petitioner to file a defence. The Court found that personal hearing had not been granted and, without entering into the merits, considered it appropriate to set aside the order and direct reconsideration after hearing the petitioner.

Conclusion: The impugned order was quashed and the matter was remanded for passing a fresh de novo order after granting opportunity of personal hearing and considering the petitioner's submissions.

Final Conclusion: The petitioner succeeded on the ground of breach of natural justice, and the adjudication was restored to the authority for fresh decision in accordance with law.

Ratio Decidendi: An adjudication order passed without affording personal hearing, where such opportunity is required, cannot be sustained and is liable to be set aside and remanded for fresh decision after compliance with natural justice.

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