GST
Appeal where the order was passed without a hearing
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Facts
Sec 75(4) requires an opportunity of hearing where you request it or where an adverse decision is contemplated. An order passed without a hearing violates natural justice and is a strong ground of appeal.
Provisions and law
- Sec 75(4), CGST Act 2017Opportunity of hearing must be granted where requested in writing or where an adverse decision is contemplated
- Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
Analysis
Example: an order confirming Rs 7 lakh demand records that no reply was filed, but your reply was uploaded and no hearing date was given. Raise both points as grounds and attach your reply with acknowledgement. Since the Appellate Authority cannot remand, it will usually decide on merits, so also argue the facts fully.
Conclusion
- Check the order for hearing dates and your reply status
- Collect proof that you replied or were not given a hearing
- Make natural justice your first ground
- Argue the merits fully as well
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First appeal
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