P&H HC: GST Order cannot precede Personal Hearing; Cites violation of Natural Justice Principles
Punjab & Haryana HC holds that the Revenue cannot pass an adjudication order before the date of personal hearing communicated to the taxpayer by the Department itself. HC notes that although the hearing communication is system-generated, the Department cannot disown it once it admits that the communication fixes a future hearing date. Accordingly, passing the Order-in-Original on March 14, 2026, despite communicating March 16, 2026, as the date of personal hearing, results in denial of an effective opportunity of hearing and violates principles of natural justice. HC sets aside the impugned order, thereby directing the authority to pass a fresh order after affording an opportunity of personal hearing, and any recovery already made from the taxpayer’s Electronic Credit Ledger is directed to abide by the fresh order.