GST Adjudication Order Invalid Without Mandatory Personal Hearing | HC

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  • Last Updated on 13 November, 2025

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GST adjudication

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

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied