Opportunity of hearing in ITC claim under GST: writ allowed setting aside order for failure to grant personal hearing.

Section 75(4) of the GST Act requires that a request receive an opportunity of hearing; the petitioner was not afforded a personal hearing and the failure to grant such hearing formed the basis for challenge. The court found that where the authority refusing advance rulings is superior to the appellate authority, the appellate remedy is not an effective alternative, rendering writ relief maintainable; consequently the writ petition was disposed by setting aside the impugned order dated 12.11.2025.

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Issues: (i) Whether the impugned assessment order should be set aside and the matter remanded because no opportunity of personal hearing was afforded as required under Section 75(4) of the GST law and whether the alternative remedy under Section 107 is efficacious.

Analysis: Section 75(4) mandates that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated. The question whether the appellate remedy is efficacious requires examining the relative positions of the authority passing the order and the Appellate Authority; where the authority that refused the advance ruling is superior to the Appellate Authority, the alternative remedy may not be effective in the circumstances. The record shows no personal hearing was afforded and the availability of statutory appeal did not render that defect harmless given the comparative hierarchy and the advance-ruling context.

Conclusion: The impugned order is set aside and the matter is remanded to the assessing authority to reconsider the case afresh after affording an opportunity of personal hearing under Section 75(4) of the GST law. The decision is in favour of the assessee.

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