2026-VIL-765-GUJ
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SGST High Court Cases

GST - Procedure for granting opportunity of hearing under Section 75(4) of CGST Act, 2017 - Requirement to intimate date, time and venue of personal hearing - Show-cause notice and three subsequent reminders did not specify date, time or venue of personal hearing. Petitioners replied selecting "No" against personal hearing column - Whether omission to intimate date, time and venue of personal hearing in show-cause notice and reminders vitiates proceedings or whether petitioner's selection of "No" against personal hearing absolves authority from duty to grant opportunities of hearing - HELD – The Section 75(4) of CGST Act mandates that opportunity of hearing shall be granted where request is received or where any adverse decision is contemplated. As per Section 75(5), adjudication authority must grant up to three adjournments meaning four dates for personal hearing. It is incumbent upon authorities to intimate date, time and venue of personal hearing in show-cause notice before passing final order against assessee. Failure to specify date, time and venue of personal hearing in notice and reminders deprives assessee of effective opportunity of hearing – The selection of "No" against personal hearing column does not absolve authority from statutory duty to grant three opportunities of hearing as contemplated under Section 75(4). Authority must pass reasoned and speaking order considering all materials on record, not merely order that assessee remained absent – The impugned order is non-speaking order which is absolutely unreasoned cannot be sustained and quashed – The matter is remanded to jurisdictional State Tax Officer with direction to pass fresh order after affording opportunity of hearing in accordance with law – The petition is disposed of
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