Mandatory hearing under GST law requires prior intimation; same-day oral hearing without notice is not meaningful.

A meaningful opportunity of hearing is mandatory where the taxpayer seeks it under section 75(4) of the Uttarakhand GST Act, 2017. A tax adjudication order is vulnerable when the show-cause notice calls only for a written reply and does not give prior intimation of an oral hearing, because a same-day hearing without notice is not a real chance to be heard. Recital that the reply was considered does not cure the defect. The impugned order was set aside for breach of the hearing requirement, with the matter left for fresh consideration after due notice of the hearing date.

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Issues: Whether the impugned tax adjudication order was liable to be set aside for want of a properly intimated personal hearing and consequent violation of the statutory requirement of hearing.

Analysis: Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017 makes grant of an opportunity of hearing mandatory where the person concerned seeks it. A hearing cannot be treated as valid merely because the order recites that the reply was considered or that the party was heard on the same day on which the reply was filed. Where the show-cause notice only requires a written reply and does not inform the noticee in advance that oral hearing will also take place on that date, the purported hearing is not a meaningful opportunity and becomes an eyewash. The absence of prior intimation deprived the petitioner of a fair chance to advance submissions.

Conclusion: The impugned order was set aside for breach of the mandatory requirement of hearing and the matter was left open for fresh consideration after due intimation of the hearing date.

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