Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.
Case-Laws
GST
Specific written request for a personal hearing in a reply to a GST show-cause notice cannot be disregarded solely because the noticee inadvertently selected “No” in the relevant form. Such an erroneous selection does not amount to an express waiver of the right to be heard where the written reply clearly seeks a hearing. Denial of the requested hearing breaches principles of natural justice. The adjudication order was therefore quashed, and the adjudicating officer was directed to grant a personal hearing and determine the show-cause notice afresh in accordance with law.
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