{"id":76274,"date":"2026-08-01T08:34:29","date_gmt":"2026-08-01T08:34:29","guid":{"rendered":""},"modified":"2026-08-01T08:34:29","modified_gmt":"2026-08-01T08:34:29","slug":"personal-hearing-in-gst-adjudication-remains-mandatory-inadequate-notice-and-an-unreasoned-adverse-order-require-fresh-determination","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76274","title":{"rendered":"Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination."},"content":{"rendered":"<p>Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.<br \/>Case-Laws<br \/>GST<br \/>Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting &#8220;No&#8221; for personal hearing does not remove the authority&#39;s statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102294\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.Case-LawsGSTEffective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omit&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76274","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76274"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76274\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}