Adverse order passed under GST without opportunity of personal hearing is liable to be set aside

Hitech Sweet Water Technologies Pvt. Ltd Vs State of Gujarat (Gujarat High Court) Challenge to the orders and preceding show-cause notices are based on the ground that the order came to be passed in gross violation of principles of natural justice inasmuch as the petitioner was not granted opportunity of being heard. By placing reliance on different judgments including M/s. Alkem Laboratories Ltd. Vs. Union of India [2021 (46) GSTL 113 (Guj.)], it was submitted that when adverse order was passed without giving opportunity of personal hearing, it was liable to be quashed. There is no gainsaying...