Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order

The Delhi High Court has set aside a Goods and Services Tax (GST) order that confirmed the validity of a GST notification without granting the affected assessee an opportunity for a personal hearing. The court's judgment underscores the fundamental principles of natural justice, which require that parties whose rights or interests are being affected by an administrative or quasi-judicial decision must be given a fair opportunity to be heard. The failure to provide a personal hearing in this case was deemed a violation of these principles, necessitating the quashing of the GST order and a potential re-adjudication after providing the assessee with a proper hearing.