GST Reply and Personal Hearing Scheduled on Same Day: Allahabad HC Orders to Pass Fresh Order

The Allahabad High Court has ordered the GST department to pass a fresh order in a case where the deadline for filing a reply and the date for a personal hearing were scheduled on the very same day. The court found this to be a clear violation of the principles of natural justice, as it did not give the taxpayer any reasonable time to prepare for the hearing after submitting their reply. The High Court observed that the taxpayer must be given a fair and adequate opportunity to present their case. By scheduling the hearing on the same day as the reply deadline, the department had effectively made the hearing a mere formality. The court has remanded the matter for a fresh adjudication, with a direction to the officer to provide a reasonable gap between the filing of the reply and the date of the personal hearing.