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<h1>Statutory personal hearing requirement breached: adverse GST adjudication quashed and remanded for fresh decision after proper hearing.</h1> Where the statute mandates three opportunities of personal hearing before adverse adjudication, the adjudicating authority must strictly comply with that ... Validity of the proceedings for breach of the statutory hearing requirement and natural justice - failure to grant the statutory opportunity of personal hearing mandated by Section 75(4) - Violation of Principles of natural justice. Adequate opportunity of hearing - Natural justice - HELD THAT: - The Court held that the petitioner's indication in Form GST DRC-06 that no personal hearing was required could not override the statutory mandate of Section 75(4). Once the authority did not accept the petitioner's reply, it was bound to follow the statutory requirement of granting the prescribed opportunity of hearing and could not decide the matter on the very first date fixed for personal hearing. Since three opportunities of personal hearing as envisaged by the provision were admittedly not granted, the impugned order was found to be in breach of the statutory requirement and the principles of natural justice. [Paras 3, 4, 5] The impugned order was quashed and the matter was remanded to the respondent authorities for fresh decision after affording the required opportunity of hearing, to be completed within 12 weeks. Final Conclusion: The writ petition was allowed on the ground that the statutory requirement of personal hearing had not been complied with. The impugned order was set aside and the matter was remitted for fresh adjudication in accordance with law. Issues: Whether the impugned adjudication order was liable to be quashed for failure to grant the statutory opportunity of personal hearing mandated by Section 75(4) of the Gujarat Goods and Services Tax Act, 2017.Analysis: The statutory scheme required the authority to afford three opportunities of personal hearing before passing an adverse order. The record showed that the petitioner was not granted the full hearing mandated by law, and the option of declining personal hearing in the reply could not override the statutory command. Where the reply was not accepted, the authority was bound to provide the further hearings contemplated by the provision. The denial of the mandated hearing amounted to a breach of the principles of natural justice and audi alteram partem.Conclusion: The impugned order could not stand and was liable to be quashed. The matter was required to be remanded for fresh adjudication after granting adequate opportunity of hearing, in accordance with law.Final Conclusion: The proceedings were set aside for breach of the statutory hearing requirement and natural justice, with a direction for fresh decision-making by the adjudicating authority.Ratio Decidendi: When a statute mandates multiple opportunities of personal hearing before an adverse adjudication, the authority must strictly comply with that mandate, and an order passed without such compliance is vitiated for breach of natural justice.
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