Personal hearing rights require fresh GST adjudication where adverse demands were confirmed without an oral hearing.
Case-Laws
GST
Personal hearing before an adverse GST demand is a distinct statutory safeguard: a written reply does not replace it, and appellate proceedings do not cure its denial. The adjudication, appellate and rectification orders, including the tax, interest and penalty demand, were set aside and remitted for fresh adjudication after a personal hearing. An alleged input tax credit mismatch between GSTR-3B and GSTR-9 requires verification against books and invoices; a return mismatch alone does not establish excess credit. Although taxpayers bear the burden to prove eligible credit, they must have an opportunity to do so. Fresh proceedings are confined to the show cause notice and require reasoned verification.
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