If a GST adjudication order confirms tax, interest or penalty without giving you a personal hearing, preserve the complete case record and note the date the order was communicated. Section 75(4) of the CGST Act requires a hearing if you requested one in writing or if an adverse decision is contemplated. A statutory appeal under section 107 is generally due within three months of communication, so address the alleged hearing defect without letting the appeal deadline pass.
When does section 75(4) require a personal hearing?
Section 75(4) of the Central Goods and Services Tax Act, 2017 says: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” The text identifies two triggers: a written request from the taxpayer, and an adverse decision being contemplated. The second is not limited to cases where the taxpayer has separately asked for a hearing.
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Section 75(5) separately allows an adjournment where sufficient cause is shown, with reasons recorded in writing. Whether an order in a particular case breached the hearing requirement depends on the notices, the record and the applicable law.
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What the courts have said
In Mauli Sai Developers Pvt Ltd v. Union of India, decided by the Bombay High Court on 22 January 2024, the court treated the adverse-decision limb of section 75(4) as requiring a hearing even though the taxpayer had not requested one. It found the order before it contrary to section 75(4) and natural justice. This is a Bombay High Court decision; its application elsewhere depends on the relevant jurisdiction and later authority.
In Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax, decided by the Allahabad High Court on 4 March 2022, the court considered both the hearing requirement and the department’s objection that a statutory appeal made a writ petition unavailable. It held that the alternative-remedy objection was not an absolute bar in the circumstances of that case. It does not establish that a writ petition will be entertained in every hearing-defect dispute.
What to preserve before deciding your next step
Download and keep a complete, dated record. It can help show what opportunity was offered, what you said in response and when the order was communicated—the date relevant to the section 107 appeal period.
- The signed or portal order and its demand summary, including the tax, interest and penalty figures.
- The show-cause notice, its attachments and every later hearing notice or schedule.
- Your replies, attachments, acknowledgements and any written request for a hearing or adjournment.
- Portal downloads, screenshots or other available timestamps, plus emails and other evidence showing service or communication.
- Any hearing record, including material showing whether a hearing took place or was postponed.
Check the hearing history against the order
Read the notices and final order together. Record whether a definite hearing date, time and mode were given; whether a written request was made and addressed; whether an adjournment was sought; and whether the order records a hearing. If a portal response included a hearing option, preserve the complete reply and the surrounding record rather than relying on a checkbox alone. Explain the particular gap you allege, such as no hearing date being fixed, no notice being received, or a request being ignored.
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Section 107 provides the ordinary route to challenge an adjudication order, including on procedural, legal and factual grounds. An aggrieved person generally has three months from communication of the order to appeal to the Appellate Authority. The Authority may allow a further month if satisfied that sufficient cause prevented filing within the initial period. Do not assume that preparing a writ petition, raising a natural-justice issue or seeking advice pauses that period.
- Fix the communication date. Use the available service and portal records to establish when the order was communicated, and retain evidence supporting that date.
- Prepare Form GST APL-01. The appeal is filed in FORM GST APL-01 under the applicable rules, with the relevant documents and certified-copy process. Check the current rules and filing procedure before submission.
- Set out the hearing ground with evidence. State what opportunity was missing and connect each factual assertion to the notice, reply, portal record or other supporting document.
- Include relevant merits grounds as well. A hearing defect does not decide whether the tax demand itself is correct. Raise substantive grounds that apply to the assessment.
- Check pre-deposit and additional-evidence requirements. Section 107(6) requires payment of the admitted amount and 10% of the remaining disputed tax, subject to the Act’s applicable provisions and amendments. The appeal rules restrict additional evidence except in specified circumstances, including where there was not a sufficient opportunity to adduce evidence relevant to a ground; reasons must be recorded for admitting it. Verify the currently operative text and your case-specific calculation before filing.
The cited Act PDF is amended as on 1 January 2022, so later amendments may affect the operative requirements. The CBIC Appeal Rules page supports the APL-01 and additional-evidence procedure; portal flows and rules can change.
Compare the appeal and writ routes
| Route | When it may fit | Timing and practical point | Evidence to retain |
|---|---|---|---|
| Section 107 appeal | The ordinary challenge to an adjudication order, including factual, legal and procedural grounds. | Generally due within three months of communication; a further month may be allowed for sufficient cause. Pre-deposit conditions apply. | Order, proof of communication date, show-cause notice, reply, hearing record, grounds and supporting documents. |
| High Court writ petition under Article 226 | A serious natural-justice or jurisdictional issue may warrant asking the High Court to intervene. | Whether the court entertains the petition depends on the facts, jurisdiction and alternative-remedy principles. Do not assume a petition automatically suspends limitation or recovery; confirm the procedure and seek interim relief where justified. | The full record showing the alleged denial, urgency, procedural history and any appeal steps. |
When to seek case-specific advice
Consider promptly consulting a GST practitioner, chartered accountant or tax counsel if the deadline, communication date, pre-deposit calculation, evidentiary record or choice of forum is uncertain. The CGST framework is generally mirrored in state GST laws, but check the law and amendments applicable to the state, the order and the relevant jurisdiction. The 2022 Allahabad and 2024 Bombay High Court decisions should not be treated as controlling in every state; later precedent, including any relevant Supreme Court ruling, may affect the analysis.
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