GST Adjudication Order Invalid Without Mandatory Personal Hearing | HC

Case Details: Jagjit Enterprises (P.) Ltd. vs. State of U.P. - [2025] 180 taxmann.com 86 (Allahabad)

Judiciary and Counsel Details

• Jaspreet Singh, J.
• Amrendra Verma for the Petitioner.

Facts of the Case

The petitioner, registered under GST, filed a writ to challenge an adjudication order passed without affording any personal hearing. It was contended that no date for a personal hearing had been fixed prior to passing the adverse adjudication order, and that the statutory appeal filed against the order was dismissed as time-barred. The petitioner submitted that a personal hearing must be afforded before any adverse assessment or adjudication is passed, unless it is expressly waived or not availed. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the impugned adjudication order and the consequential appellate order could not be sustained as no date for a personal hearing had been fixed, amounting to a denial of a statutory opportunity. The Court observed that statutory provisions under Section 73, read with Section 75 of the CGST Act, mandate a personal hearing prior to any adverse decision. Accordingly, both orders were quashed, and the matter was remitted to the assessing authority to pass a fresh adjudication order after providing the petitioner with a proper opportunity for a personal hearing.

List of Cases Reviewed

• Mahaveer Trading Company v. Deputy Commissioner, State Tax [2024] 163 taxmann.com 515 (All)(para 6) followed

List of Cases Referred to

• Mahaveer Trading Company v. Deputy Commissioner, State Tax [2024] 163 taxmann.com 515 (All) (para 3).