Mandatory personal hearing under GST breached, so the adjudication order was quashed and remitted for fresh decision.

Absence of a written notice fixing a personal hearing, despite the taxpayer expressly seeking one in its replies, was treated as a breach of the mandatory procedural safeguard under GST law. The State accepted that no hearing notice had been served, and the court held that the resulting denial of hearing vitiated the adjudication and summary orders. The impugned order was quashed, and the matter was remitted for fresh adjudication after granting the petitioner an opportunity of hearing.

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Issues: Whether the adjudication order was vitiated for want of personal hearing in violation of the statutory requirement under section 75(4) of the Goods and Services Tax law.

Analysis: The writ petition challenged the adjudication and summary orders on the ground that the petitioner had specifically sought a personal hearing in its replies, but no hearing notice was issued. The State conceded that no written notice intimating the date of personal hearing had been served. In these circumstances, the absence of opportunity of hearing amounted to breach of the mandatory procedural safeguard and rendered the impugned adjudication unsustainable.

Conclusion: The impugned order was quashed and the matter was remitted to the department for fresh adjudication after granting an opportunity of hearing to the petitioner.

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