Statutory fair hearing under GST requires consideration of replies before adverse action; assessment orders were quashed and remitted.

Assessment orders were quashed for breach of the statutory right to a fair hearing under Section 75(4) of the Tamil Nadu GST Act. The court held that where replies to show cause notices had already been filed, a personal hearing notice issued before receipt and consideration of those replies did not meet the statutory mandate. A hearing is required when requested in writing or when an adverse decision is contemplated after examining the explanation. The matters were remitted for fresh consideration after issuing a proper hearing notice.

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Issues: Whether the assessment orders were liable to be quashed for breach of the statutory requirement of granting an opportunity of hearing under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: The replies to the show cause notices had already been submitted before the impugned orders were passed. Under Section 75(4), a hearing is required where a request is made in writing or where an adverse decision is contemplated after considering the explanation. Issuing a personal hearing notice before receipt and consideration of the explanation does not satisfy the statutory mandate. The defect amounted to a violation of the requirement of fair hearing.

Conclusion: The orders were quashed and the matters were remitted for fresh consideration after issuing a personal hearing notice.

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