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If a GST adjudication order imposes tax, interest or penalty without giving you a personal hearing, preserve the complete case record and note when the order was communicated. Section 75(4) of the CGST Act requires a hearing when you request one in writing or when an adverse decision is contemplated. The statutory appeal under section 107 is generally due within three months of communication, so do not let a hearing-defect argument cause you to miss that deadline.
When section 75(4) requires 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 provision therefore sets out two triggers: a written request for a hearing, and the contemplation of an adverse decision. The second trigger is independent of whether the taxpayer asked for a hearing.
In Mauli Sai Developers Pvt Ltd v. Union of India, decided by the Bombay High Court on 22 January 2024, the court applied section 75(4) to require a hearing where an adverse decision was contemplated, even though the taxpayer had not requested one. It found the order in that case contrary to the provision and principles of natural justice. This is a jurisdiction-specific decision, not a guarantee that another court will reach the same result on different facts. Read the Mauli Sai Developers judgment.
Section 75(5) separately permits adjournment for sufficient cause and requires reasons for an adjournment to be recorded in writing. Whether a hearing was properly offered, or whether an adjournment was justified, depends on the notices and record in the particular case. The CBIC-hosted Act text available for this statutory wording is amended as of 1 January 2022; check the current applicable law and amendments before acting. See the CBIC-hosted CGST Act PDF.
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Preserve the evidence and establish the communication date
Download the full order and demand summary as soon as possible. Preserve the documents and records that show what hearing opportunity was offered and when the order was communicated; the communication date matters because the section 107 appeal period runs from it.
- The signed or portal-issued order, demand summary and tax, interest or penalty figures.
- The show-cause notice (SCN), its attachments, and any later hearing notices or schedules.
- Your replies, attachments, acknowledgements and any written request for a personal hearing or adjournment.
- Portal downloads, screenshots and available timestamps, along with emails or other evidence of service or communication.
- Any hearing record, including material showing that a hearing took place or did not take place.
Record the date on which the order was actually communicated and keep the evidence supporting that date. A download date, an order date and a communication date may not be the same; use the case record to establish which date applies.
Check exactly what happened with the hearing
Compare the notices and case file with section 75(4). In particular, determine whether a definite date, time and mode were specified; whether a written request was made and addressed; whether an adjournment was sought or granted; and whether the final order records that a hearing occurred. Describe the procedural failure accurately—such as no hearing date being fixed, no notice being received, or a written request being ignored—and connect each assertion to the documents or portal evidence.
A form checkbox should not be treated as the whole record. The relevant question is what the SCN, replies and other case documents actually say, including whether a hearing was requested in words. Avoid assuming that a checkbox marked “no” makes a written request elsewhere irrelevant.
File the section 107 appeal promptly
Section 107 provides the ordinary statutory route for an aggrieved person to appeal an adjudication order to the Appellate Authority. The general time limit is three months from communication of the order. The Authority may allow a further month if satisfied that sufficient cause prevented filing within the initial period. The extra month is discretionary, not an automatic extension. The appeal is filed in FORM GST APL-01 under the applicable rules. The CBIC-hosted Act text sets out section 107; the CBIC GST Rules page covers appeal procedures.
- Identify the deadline. Use the evidence of communication to calculate the ordinary three-month period. If that period has passed, promptly establish whether the discretionary additional month is still available and prepare the explanation for delay.
- Prepare FORM GST APL-01. Set out the order being challenged, the material facts and the grounds of appeal, following the current form and rules.
- Plead the hearing defect precisely. State what opportunity was missing and why section 75(4) applied. Cite the relevant notices, requests, replies, order passages and service evidence.
- Include substantive grounds where relevant. A procedural defect does not decide whether the tax demand is correct. Raise the factual or legal challenges to the demand as appropriate to the case.
- Check the pre-deposit and supporting-document 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. Verify the currently operative text and calculate the amount for the particular appeal. Appeal rules also 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. Review the current rules before relying on additional evidence.
When a High Court writ petition may be considered
A petition under Article 226 may be worth discussing with counsel where the record shows a serious denial of a hearing or another jurisdictional or procedural problem. It is not an automatic substitute for the statutory appeal, and a natural-justice argument does not itself ensure that a High Court will hear the petition.
In Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax, decided by the Allahabad High Court on 4 March 2022, the court considered a section 75(4) hearing issue and the department’s objection that a statutory appeal was an alternative remedy. It held that the objection was not an absolute bar in the circumstances before it. The case supports considering writ relief in an appropriate matter; it does not guarantee intervention in another case or jurisdiction. Read the Bharat Mint judgment.
Ask counsel promptly whether a writ petition is appropriate in the relevant High Court, taking account of current local and binding precedent. Do not assume that filing a writ petition suspends the appeal deadline or recovery; confirm the applicable procedure and seek interim relief where justified.
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| 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 three months from communication, with a possible additional month for sufficient cause. Pre-deposit conditions apply. | Order, proof and date of communication, SCN, reply, hearing record, grounds and supporting documents. (CGST Act and Appeal Rules: Act; Rules.) |
| 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 it depends on the facts, jurisdiction and alternative-remedy principles; it is not automatic. | Full record showing the alleged denial, urgency, procedural history and any appeal steps. (See Bharat Mint.) |
GST laws in states generally follow the central framework, but the applicable state enactment, order, amendments and current procedural rules matter. Verify the law and binding precedent for the jurisdiction and facts involved.
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