GST Order Liable to Be Set Aside When No Hearing u/s 75(4) is Provided: Madras HC

The Madras High Court has ruled that a Goods and Services Tax (GST) order is liable to be set aside when no hearing under Section 75(4) of the CGST Act is provided. Section 75(4) mandates that an opportunity of hearing must be granted where a request is made in writing, or where any adverse decision is contemplated against the person. The High Court's decision underscores the fundamental principle of natural justice, which requires that a person must be heard before an adverse action is taken against them. If tax authorities pass an order without granting the required hearing, especially after a specific request from the assessee or when the order imposes a liability, the order is procedurally flawed and legally unsustainable. This ruling provides significant relief to taxpayers, ensuring that their right to be heard is protected and that GST assessment orders are passed in adherence to due process and principles of natural justice.