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<h1>Personal hearing in GST adjudication is mandatory where sought; denial vitiates the demand order and requires fresh decision.</h1> Denial of a requested personal hearing in GST adjudication vitiates the demand order for breach of natural justice. Where the taxpayer had filed replies ... Denial Of Personal hearing - Seeking adjournment - Violation of principles of natural justice - Challenged GST demand orders passed in Form GST DRC-07. Personal hearing - Violation of principles of natural justice - HELD THAT:- The Court proceeded on the recorded position that replies had been submitted to the show cause notices and a request for personal hearing had been made, but no hearing was afforded before passing the impugned orders. On that limited ground, the orders were held liable to be quashed and the matters were remitted for fresh adjudication on merits in accordance with law, with liberty to the petitioner to file additional written submissions at the time of hearing. [Paras 7, 8, 9] The impugned orders were quashed for failure to afford hearing and the matters were remanded for de novo adjudication after giving the petitioner an opportunity of personal hearing. Final Conclusion: The writ petitions were disposed of by setting aside the impugned orders on the limited ground of denial of personal hearing and remitting the matters to the respondent for fresh decision on merits after hearing the petitioner. 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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