Personal hearing requirements invalidate ex-parte GST adjudication when notices lack proper communication and hearing particulars.

Uploading GST notices and orders only in the Additional Notices and Orders tab is not sufficient communication for proceedings under Section 73. Where an adverse determination of tax, interest, or penalty is contemplated, Section 75(4) requires a personal hearing. A show-cause notice and reminder that omit the hearing's date, time, and venue do not meet that statutory requirement. The article notes that the ex-parte adjudication was set aside for fresh adjudication after allowing a reply and providing a hearing, as the process breached natural justice.

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Issues: Whether an ex-parte GST adjudication order could stand when the notices were uploaded only in the Additional Notices and Orders tab and no personal-hearing particulars were fixed despite an adverse decision being contemplated.

Analysis: Uploading notices and orders in the Additional Tab does not amount to sufficient communication for proceedings under Section 73. Further, where an adverse determination of tax, interest and penalty is contemplated, Section 75(4) requires an opportunity of hearing. The show-cause notice and reminder did not specify the date, time or venue for a personal hearing, although the proposed action was adverse to the petitioner.

Conclusion: The ex-parte adjudication was made in breach of the statutory hearing requirement and principles of natural justice; it was set aside for fresh adjudication after permitting a reply and providing a hearing.

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