Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
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....Personal hearing before an adverse GST order is required to satisfy principles of natural justice. Where the State cannot establish that an opportunity of hearing was granted, a challenge based on procedural unfairness is sustainable. An adverse GST order issued without such hearing is liable to be quashed, while the Department may pass a fresh order only after providing a proper opportunity of hearing.....
TaxTMI