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Issues: (i) Whether the adjudication order was vitiated because the tax confirmed exceeded the amount specified in the show cause notice, contrary to the statutory ceiling; (ii) Whether denial of a requested personal hearing violated the mandatory requirement of natural justice and rendered the ex parte order unsustainable.
Issue (i): Whether the adjudication order was vitiated because the tax confirmed exceeded the amount specified in the show cause notice, contrary to the statutory ceiling.
Analysis: The amount confirmed in the final order exceeded the demand set out in the show cause notice. The statutory scheme bars the authority from travelling beyond the notice, and the excess confirmation could not be justified as a mere calculative correction. The final demand therefore lacked statutory foundation and was beyond jurisdiction.
Conclusion: The issue was decided in favour of the assessee.
Issue (ii): Whether denial of a requested personal hearing violated the mandatory requirement of natural justice and rendered the ex parte order unsustainable.
Analysis: Once a personal hearing was specifically sought, the statutory provision made hearing obligatory. Passing the final order ex parte despite that request amounted to a breach of audi alteram partem and a fatal procedural infirmity affecting the validity of the assessment.
Conclusion: The issue was decided in favour of the assessee.
Final Conclusion: The assessment and appellate orders were set aside, and the matter was remitted for fresh adjudication from the stage of reply with an effective opportunity of hearing and compliance with the statutory limit on the demand.
Ratio Decidendi: An adjudicating authority under the GST law cannot confirm a demand beyond the amount specified in the show cause notice, and where a personal hearing is statutorily mandated on request, denial of that hearing vitiates the order as a breach of natural justice.
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