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Under GST law, personal hearings act as a crucial safeguard of natural justice, preventing arbitrary adjudication in a digital-first ecosystem. They provide a necessary human interface to resolve information asymmetry between the department and the taxpayer.
Hearings are strictly mandatory before adverse decisions concerning tax assessments, registration cancellations, ITC blocking, and refunds. Key jurisprudential principles mandate that "he who hears must decide", and authorities cannot bypass the three-adjournment rule using pre-packaged dates. Furthermore, while virtual hearings are now the default, adequate preparation time remains essential to ensure a meaningful defense.
INTRODUCTION
The provisions relating to grant of personal hearing serve as the primary legislative guardian of the taxpayer's right to be heard, ensuring that no liability is fastened without a meaningful opportunity for defense. This article provides a comprehensive analysis of the law governing hearings, the procedural aspects of hearings, and the implications of procedural lapses.
1. The Role of 'Personal Hearing' as a Process of Satisfaction of 'Principles of Natural Justice'
Adjudicat
