Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.....