TaxTMI 
TaxTMI 
Dear experts
usually central GST officers provide 3 opportunities/Personal hearings in every case but usually state GST officers do not follow this.Experts plz guide what are the actual law position regarding three personal hearings.
Three personal hearings under GST law
20 Jan 2025 
22 Replies 
15941 Views Asked by
Opportunity of hearing: GST law requires up to four personal hearing dates; SCN alone and reminders are insufficient.
Opportunity of hearing under GST law is mandatory where an adverse decision is contemplated; the proviso limiting adjournments to three has been judicially interpreted to mean three adjournments resulting in four personal hearing dates. A show cause notice and a personal hearing are distinct opportunities; reminders are not a substitute for personal hearings. Failure to provide meaningful personal hearing opportunities violates principles of natural justice and has been set aside by courts. While courts may allow submission of crucial evidence in the interest of fairness, the adjudicating officer has no statutory power to grant more than three adjournments. (AI Summary)
Opportunity of hearing under GST law is mandatory where an adverse decision is contemplated; the proviso limiting adjournments to three has been judicially interpreted to mean three adjournments resulting in four personal hearing dates. A show cause notice and a personal hearing are distinct opportunities; reminders are not a substitute for personal hearings. Failure to provide meaningful personal hearing opportunities violates principles of natural justice and has been set aside by courts. While courts may allow submission of crucial evidence in the interest of fairness, the adjudicating officer has no statutory power to grant more than three adjournments. (AI Summary)