Personal hearing in GST adjudication is mandatory where sought; denial vitiates the demand order and requires fresh decision.

Denial of a requested personal hearing in GST adjudication vitiates the demand order for breach of natural justice. Where the taxpayer had filed replies and sought hearing, but the orders in Form GST DRC-07 were passed without affording that opportunity, the court quashed the demands and remitted the matters for fresh adjudication. The respondent was directed to hear the taxpayer, consider any additional written submissions, and decide the matter afresh on merits.

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Issues: Whether the impugned GST demand orders were liable to be quashed and the matters remitted for fresh adjudication on the ground that the petitioner was not afforded a personal hearing before the orders were passed.

Analysis: The writ petitions challenged GST demand orders passed in Form GST DRC-07. The record showed that the petitioner had filed replies to the show cause notices and had sought a personal hearing. The respondent accepted that the matters could be sent back on the limited ground that the petitioner was not heard after seeking adjournment. In these circumstances, the denial of hearing vitiated the adjudication and warranted interference at the admission stage. The appropriate course was to quash the orders and direct a fresh decision after hearing the petitioner and considering any additional written submissions.

Conclusion: The impugned orders were quashed and the matters were remitted for fresh adjudication after granting the petitioner a personal hearing.

Final Conclusion: The petitioner obtained relief on the ground of breach of natural justice, and the tax demands will be reconsidered by the respondent in de novo proceedings.

Ratio Decidendi: An adjudication that is completed without affording a requested personal hearing is vitiated for breach of natural justice and can be quashed with a direction for fresh consideration on merits.

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