GST Order Quashed: Why "We Considered Your Written Reply" Is Not the Same as a Personal Hearing

The ruling, in brief

In a recent order, the Bombay High Court set aside a GST adjudication order because the department based its decision only on the taxpayer's written reply, despite the taxpayer having specifically requested a personal hearing in Form GST DRC-06. The Court held that reviewing a written submission is not a substitute for actually granting the personal hearing that was asked for, and that doing so violates the principles of natural justice.

Why the order didn't survive

Under Section 75(4) of the CGST Act, a personal hearing must be granted whenever a taxpayer requests one in writing, or whenever the order is likely to go against the taxpayer. In this case, despite the specific request, the taxpayer was never told a hearing date or time. The department went ahead and passed the order purely on the strength of the written reply — and that gap alone was enough for the High Court to quash it.

What it means for your business

If your business receives a GST show-cause notice, this ruling is a useful, low-cost safeguard if things go wrong later. Always ask for a personal hearing in writing and keep a copy of that request on file. If an adverse order later arrives without you ever being told a hearing date, that absence is a genuine ground to challenge the order — regardless of how strong or weak the department's case is on merits. A well-drafted written reply matters, but it does not, by itself, protect you if the department skips the hearing you asked for.

The takeaway

Natural justice under GST isn't a formality to be ticked off — it's a substantive right. Before treating any adverse GST order as final, check one simple thing first: was the personal hearing you asked for actually granted, with the date and time properly communicated? If not, you may have stronger ground to fight the order than the notice itself suggests.

At BLC Consultancy, we help businesses respond to GST notices, represent them at hearings, and step in when due process has been ignored. If you or your business has received a GST order and you're unsure of your options, reach out to us for a review.