Introduction
Personal hearing under GST is not just a procedural formality — it’s a fundamental safeguard for taxpayers. Indian courts have repeatedly held that before passing any adverse order under GST, a fair chance of personal hearing must be given. This blog breaks it down for you.
When Is Personal Hearing Under GST Required?
Under Section 75(4) of the CGST Act, 2017:
An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where an adverse decision is contemplated against such person.
Key instances where it applies:
- Demand orders for tax, interest, or penalty
- Cancellation of registration
- Rejection of refund claims
- Recovery proceedings
Legal Basis for Mandatory Hearing
✅ CGST Act: Section 75(4) — statutory right.
✅ Principles of Natural Justice: Any quasi-judicial decision affecting rights must allow a hearing.
✅ Case Law:
- Magadh Sugar & Energy Ltd. vs. State of Bihar (2021) — Supreme Court reaffirmed that orders without a hearing violate natural justice.
- Kashinath Shetye vs. Union of India (2022) — Bombay High Court quashed GST orders passed without personal hearing.
How to Request a Personal Hearing
✔️ Step 1: File a written request — mention clear reasons.
✔️ Step 2: Attach supporting documents (if any).
✔️ Step 3: Keep proof of request in your records.
✔️ Step 4: Appear on the scheduled date or seek adjournment with valid grounds.
Tip: Always take a written acknowledgment if you visit the GST office in person.
What If No Hearing Is Granted?
If a GST officer passes an order without allowing personal hearing under GST:
- File an appeal under Section 107 of CGST Act.
- Highlight violation of natural justice.
- Courts generally quash such orders and remand the matter back.
Practical Insight: Many appeals succeed just because no hearing was given!
Expert Tip: Be Well-Prepared
Many taxpayers treat the hearing as a formality — don’t! Take these steps:
✅ Prepare a concise submission note.
✅ Take your consultant or CA along.
✅ Carry all documents in an organised file.
✅ Ask for a copy of the proceedings if possible.
Summary
A personal hearing under GST is every taxpayer’s right before an adverse order. Use it wisely to present your side and avoid unnecessary litigation.
FAQs
Q1. Is personal hearing mandatory for GST registration cancellation?
Yes. As per law and various court rulings, a hearing must be provided.
Q2. Can I skip a scheduled hearing?
Avoid skipping. If genuinely unable, seek adjournment in writing.
Q3. Where can I appeal if I am denied a hearing?
You can file an appeal before the appellate authority under Section 107.
Conclusion
A personal hearing under GST protects you from abrupt or unfair orders. Always request it and prepare well. For help with GST appeals and compliance, contact Efiletax — your trusted GST partner.