Natural justice in fraudulent GST registration disputes requires meaningful hearing before adjudication is sustained or reconsidered.

Fraudulent use of identity for GST registration and non-receipt of subsequent notices are examined through the requirements of natural justice and a meaningful hearing. The text states that the petitioner had reported in 2022 that the firm was created using his identity without authority and denied any association with it, but the complaint was not investigated. It further records that the Order-in-Original was issued without the petitioner's participation. The order was quashed and the matter remanded for fresh adjudication after an opportunity of hearing.

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Issues: Whether the ex parte Order-in-Original could stand where the petitioner had earlier reported fraudulent use of his identity for obtaining a GST registration, the authorities failed to investigate the complaint, and the subsequent notices were not received by him.

Analysis: The petitioner had informed the GST authorities in 2022 that his identity had been fraudulently used to create the concerned firm and had denied any connection with it. Despite receipt of that complaint, no investigation was undertaken. The subsequent show cause notices were not received by the petitioner, and the Order-in-Original was passed without his participation. The principles of natural justice, including a meaningful opportunity of hearing, required fresh adjudication in the peculiar circumstances.

Conclusion: The Order-in-Original dated 18.03.2026 was quashed and set aside, and the matter was remanded to the competent Commissioner for fresh adjudication after giving the petitioner an opportunity of hearing.

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