Find
Sec 75(4) requires an opportunity of personal hearing where you request it in writing or where an adverse decision is contemplated. An order passed without it can be challenged as a breach of natural justice.
GST
Demand order passed without a personal hearing
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Provisions
Sec 75(4), CGST Act 2017; Sec 75(5), CGST Act 2017; Sec 107(1), CGST Act 2017
Analysis
If your DRC-06 reply asked for a hearing and none was given, raise this as the first ground of appeal. Appellate authorities and High Courts often set aside such orders and send the matter back. Keep proof of the hearing request and any notices fixing dates.
Close
- Check whether a hearing was asked for or a hearing notice issued
- Collect proof such as the DRC-06 reply and portal screenshots
- Raise lack of hearing as a ground in APL-01
- Argue the merits as well, not only the procedure
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