Natural justice and statutory hearing rights defeated an adjudication order where no personal hearing date was specified.

An adjudication order under the WBGST/CGST regime was unsustainable where the show-cause notice did not specify a date for personal hearing and no effective hearing was granted before an adverse decision, contrary to section 75(4). The Calcutta HC held that the statutory right to be heard, reinforced by natural justice, had been violated. The impugned order was set aside and the matter remanded for fresh adjudication on merits after giving the taxpayer an opportunity of hearing.

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Issues: Whether the adjudication order passed under section 74(10) of the WBGST/CGST regime was sustainable despite the absence of a specified date for personal hearing in the show-cause notice and the consequent non-grant of hearing required by section 75(4).

Analysis: The notice did not indicate the date on which personal hearing would be afforded, although an adverse decision was contemplated. The statutory mandate under section 75(4) required an opportunity of hearing where an adverse decision is proposed, and the absence of such opportunity amounted to a violation of the statutory requirement and the underlying principles of natural justice. On that basis, the adjudication order could not be sustained.

Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication on merits after granting the petitioner an opportunity of hearing.

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