GST Adjudication Without Mandatory Hearing u/s 75(4) Unsustainable: Calcutta HC

The Calcutta High Court has ruled that GST adjudication without a mandatory hearing is "unsustainable." This decision reinforces the fundamental principle of natural justice, which requires that a person must be given an opportunity to be heard before an adverse order is passed against them. The court’s ruling underscores that proper procedure, including providing a hearing, is not a mere formality but a mandatory requirement. This judgment is a crucial reminder to all tax authorities to follow due process and avoid passing ex-parte orders.