2026-VIL-469-P&H
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SGST High Court Cases

GST - Failure to provide personal hearing before passing adverse order - Violation of principles of natural justice – HELD - Before any adverse decision is even contemplated against an assessee under the 2017 Act, the respondent-revenue is under a statutory obligation to provide to the assessee an opportunity of hearing which, admittedly, in the case in hand, has not been done. The submission of Revenue that since to the show cause notice, the petitioner did not file a written response, no opportunity of hearing was required to be granted to the petitioner is rejected in view of Section 75(4) of the CGST Act, 2017 - Further, in the absence of a written response, if the petitioner had been granted an opportunity of hearing, it could, at the time of such hearing, produce its original record in the form of account books, ledgers etc. and/or file written arguments in defence and make an attempt to satisfy the Assessing Officer to withdraw the show cause notice served upon him - The adjudication order is set aside on the ground that the respondent-authorities failed to provide an opportunity of personal hearing to the petitioner before passing the adverse order, which violated the principles of natural justice and the statutory requirement under Section 75(4) of the CGST Act - The impugned adjudication order is set aside granting liberty to respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the Act – The petition is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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