Mandatory personal hearing under natural justice required before adverse GST order; non-compliance led to quashing and remand.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC held that the statutory mandate of personal hearing under Section 75(4) could not be displaced by the petitioner's earlier indication in Form GST DRC-06 declining such hearing. Once an adverse order was proposed, the authority was required to grant a further opportunity of hearing before final adjudication. As no hearing was afforded, the order was vitiated by breach of natural justice and was set aside without examining the merits of the demand. The matter was remanded for fresh decision after giving the required opportunity of hearing within the time fixed by the Court.....