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RU
Ex Parte GST Adjudication Invalid for Failure to Grant Hearing: Allahabad HC
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The absence of personal hearing amounted to a denial of natural justice.
These included failure to mention dates and times of personal hearing, fixing hearing dates prior to or on the same date as the deadline for filing replies, and passing orders on dates not commensurate with the date of personal hearing.
The Court reiterated that before passing any adverse order in adjudication proceedings, an opportunity of personal hearing must be offered.
In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee.
Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same.