Natural Justice Clarified

Personal Hearing in GST Adjudication: Supreme Court Clarifies Section 75(5) Does Not Mandate Three Adjournments in Special Leave Petition (Civil ) Diary No(S). 33710/2025 order dated 08.09.2025 in the matter of M/s MHJ Metaltechs Pvt Ltd. In a landmark clarification, the Supreme Court has held that Section 75(5) of the CGST Act does not guarantee three personal hearings. One fair and effective opportunity is enough to meet the test of natural justice. By upholding the Delhi High Court’s view, the Court reinforced that justice is about fairness, not frequency — a key step toward faster and more efficient GST adjudication. A quick snapshot by J the App by JustIDT on the critical issue of Audi Alteram Partem.