GST Notice? You Have the Right to a Personal Hearing

Calcutta High Court cancelled a GST tax order because the taxpayer was not given a personal hearing. If you run a business and get a GST demand, you legally have the right to be heard before any order is passed against you.

Here's what happened: Calcutta High Court quashed a GST adjudication order because the taxpayer was not granted a personal hearing before the final demand was issued.. Under GST law and principles of natural justice, tax officers must consider the taxpayer's written reply AND offer a personal hearing before passing any adverse order.. The court directed a fresh adjudication, meaning the officer must now re-examine the case properly — giving the taxpayer a full opportunity to present their defence..

What you should do: Always file a written reply to every GST show-cause notice within the deadline — even a short response preserves your legal right to contest the order.. Explicitly request a personal hearing in your reply letter — use the phrase 'I hereby request a personal hearing as per Section 75(4) of the CGST Act, 2017.'. If an order is passed against you without a hearing or despite your reply being ignored, consult a GST practitioner about filing a writ petition — courts routinely quash such orders..

Section 75(4) of the CGST Act makes a personal hearing mandatory when a taxpayer requests one. Citing this section number in your reply letter puts the officer on notice and strengthens any future court challenge.