HC Sets Aside GST Order for Denial of Personal Hearing under Section 75(4)

The petitioner challenged a GST order on the ground that it was passed without giving a fair opportunity of hearing. Although one hearing was granted in July 2025, the petitioner later sought another opportunity through emails and also filed an additional reply in August, raising new points.

Despite these requests, the authority went ahead and passed the order on 20.08.2025 without granting another hearing and without even considering the additional reply. The department admitted that the reply was not looked into, citing timing issues.

Issue Raised: Whether passing an order without granting a requested hearing and ignoring additional submissions violates Section 75(4) and natural justice.

HC’s Decision: The High Court set aside the order, holding that it was passed in clear violation of both Section 75(4) and basic principles of natural justice. It observed that once a taxpayer specifically seeks another hearing—especially after filing additional submissions—the authority must consider it.

The Court noted that not only was the request ignored, but even the additional reply was not examined before passing the order. This made the decision procedurally flawed. Accordingly, the order and demand notice were quashed, and the matter was sent back for fresh adjudication after giving a proper opportunity of hearing. The Court clarified that it had not examined the merits of the case.

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