GST Order Cannot Be Challenged Citing No Personal Hearing If Hearing Not Requested After Receipt Of SCN: MP High Court Dismisses Plea

The Madhya Pradesh High Court ruled that denying a personal hearing in a show cause notice under Section 73 of the GST Act violates the principles of natural justice. The court emphasized the necessity of a fair hearing process and held that the tax authorities must provide an opportunity for the taxpayer to present their case. The case involved a taxpayer who was issued a show cause notice without being given a chance to be heard. The court’s decision reinforces the importance of procedural fairness in tax proceedings and the right of taxpayers to a fair hearing.