Personal hearing required before adverse GST orders, even if no separate request is made by the assessee.

Adverse GST assessment orders could not be sustained where no personal hearing was afforded before their issuance. The Madras HC noted that even though the assessee had neither filed a timely reply nor separately sought a hearing, the authority was still bound to provide a reasonable opportunity once adverse orders were contemplated. Failure to do so violated the principles of natural justice and the statutory safeguard in Section 75(4) of the Tamil Nadu GST Act. The impugned orders were set aside and the matter was remanded for fresh consideration with personal hearing.

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Issues: Whether the impugned GST assessment orders could be sustained when no personal hearing was afforded before passing adverse orders under Section 75(4) of the Tamilnadu Goods and Services Tax Act 2017.

Analysis: The petitioner had not filed a reply within time or expressly sought personal hearing. Even so, once adverse orders were contemplated, the authority was bound to afford a reasonable opportunity of hearing. The absence of such opportunity amounted to violation of the principles of natural justice and the statutory safeguard under Section 75(4).

Conclusion: The impugned orders were set aside and the matter was remanded for fresh consideration after granting reasonable opportunity, including personal hearing.

Ratio Decidendi: Where adverse tax orders are proposed, personal hearing must be afforded in conformity with Section 75(4) and the principles of natural justice, even if the assessee has not separately requested such hearing.

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