Meaningful personal hearing under GST is required before adverse assessment, leading to remand for fresh adjudication.

Under the Uttar Pradesh GST Act, an adverse assessment under Section 74 must be preceded by a meaningful opportunity of personal hearing as reflected in Section 75(4), unless that right is waived or the noticee fails to avail a granted hearing. The Court noted the petitioner's complaint of ineffective intimation and found that the assessment was not examined on merits. On those facts, the assessment order was set aside and the matter was remitted for fresh adjudication after affording hearing to the petitioner.

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Issues: Whether the assessment order passed under the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the petitioner alleged denial of effective opportunity of hearing, and whether the matter required remand for fresh adjudication.

Analysis: The petition arose out of proceedings initiated under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. The challenge was founded on Section 75(4) of the said Act and the requirement of an adequate opportunity of hearing. The record showed that notices were issued, but the petitioner asserted that it could not participate because intimation was not forwarded by its own agent. The Court noted the governing principle that, before passing an adverse adjudication order, personal hearing must be afforded to the noticee, unless such right is waived or the noticee fails to avail the opportunity despite grant of hearing. In the facts of the case, the impugned assessment was not examined on merits.

Conclusion: The assessment order was set aside and the matter was remitted for fresh adjudication after granting opportunity of hearing to the petitioner.

Final Conclusion: The dispute was restored to the adjudicating authority for a fresh decision in accordance with law after affording hearing to the petitioner.

Ratio Decidendi: An adverse adjudication under the GST law cannot be sustained unless the noticee is afforded a meaningful opportunity of personal hearing, except where that opportunity is validly waived or not availed despite being granted.

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