Personal hearing in adverse GST adjudication is mandatory, requiring fresh adjudication where the statutory hearing opportunity was denied.

Section 75(4) of the Goods and Services Tax Act, 2017 requires an opportunity for personal hearing where an adverse decision is contemplated. The notes state that an adverse GST adjudication order was made without affording the assessee a personal hearing, breaching the statutory hearing requirement and principles of natural justice. The order cannot stand and requires fresh adjudication after an effective personal hearing and supply of the documents relied upon.

---

---

Issues: Whether an adverse GST adjudication order could be sustained without affording the assessee an opportunity of personal hearing.

Analysis: Section 75(4) of the Goods and Services Tax Act, 2017 mandates a hearing where an adverse decision is contemplated. It was admitted that no personal hearing had been afforded before the impugned order was made. The order therefore breached the statutory hearing requirement and principles of natural justice.

Conclusion: The impugned order cannot stand and requires fresh adjudication after an effective personal hearing and supply of relied-upon documents.

---