Personal hearing under GST procedures required where department uploaded incorrect documents; order quashed and matter remanded for fresh adjudication.

The authority breached the statutory duty to afford a personal hearing under the CGST procedural scheme after uploading incorrect documents; because the petitioner requested a hearing and no detailed show cause notice was properly served, the impugned adjudication was quashed and the matter remitted for fresh consideration. The remand requires the authority to upload the correct documents, provide a personal hearing to the petitioner's representative, and then pass a fresh order in conformity with procedural fairness; the writ petition was allowed on those terms.

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Issues: Whether the impugned demand order dated December 25, 2025 passed without granting a personal hearing and after uploading incorrect documents was in violation of Section 75(4) of the CGST Act, 2017 and consequently liable to be quashed and remitted for fresh decision.

Analysis: Section 75(4) of the CGST Act mandates that an opportunity of hearing be granted where a written request is made by the person chargeable with tax or penalty or where an adverse decision is contemplated. The record shows incorrect documents were uploaded by the department and the petitioner requested a personal hearing in writing. Given the statutory requirement, the absence of a personal hearing and the failure to supply correct documents deprived the petitioner of the mandated opportunity to be heard prior to an adverse order being passed.

Conclusion: The impugned order dated December 25, 2025 is quashed and the matter is remitted to the Commercial Tax Officer for passing a fresh order after uploading correct documents and affording a personal hearing to the petitioner; decision in favour of the assessee.

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