Personal hearing under GST is mandatory before adverse adjudication, even without a written reply, where Section 75(4) applies.

A personal hearing must be afforded before an adverse GST adjudication where Section 75(4) applies, either on a written request or when an adverse decision is contemplated. The absence of a written reply does not remove that statutory safeguard, because the assessee remains entitled to present records and make oral or written submissions in defence. On that basis, the adjudication order was held unsustainable and set aside for breach of the hearing requirement and the principles of natural justice.

---

---

Issues: Whether the adjudication order was liable to be set aside for want of an opportunity of personal hearing before passing an adverse order under Section 75(4) of the Central Goods and Services Tax Act, 2017.

Analysis: The show cause notice itself recorded no date, time or venue for personal hearing and reflected the hearing column as not applicable. Section 75(4) mandates that an opportunity of hearing shall be granted where a request is made in writing or where any adverse decision is contemplated. The absence of a written reply did not dispense with this statutory obligation, since the assessee remained entitled to a hearing before an adverse determination, including an to produce records and make oral or written submissions in defence.

Conclusion: The adjudication order was unsustainable and was set aside for breach of the statutory requirement of personal hearing and the principles of natural justice.

---