GST assessment set aside for denial of reply and hearing, with matter remitted for fresh adjudication after due opportunity.

GST assessment orders could not be sustained where the assessee was denied the statutory opportunity to file a reply and be heard before finalisation. The Madras HC accepted that non-consideration of the request to respond to the DRC-01 notice amounted to breach of Section 75(4) of the GST enactments. On that procedural lapse, the impugned orders were quashed and the matter was remitted for fresh adjudication after affording an effective opportunity of reply, hearing and a reasoned order.

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Issues: Whether the impugned assessment orders were liable to be quashed for non-compliance with the requirement of granting an opportunity to file a reply and be heard before finalisation of proceedings under the GST enactments.

Analysis: The challenge rested on the contention that the request to permit filing of a reply to DRC-01 had not been considered, resulting in breach of Section 75(4) of the GST enactments. The Court accepted that the petitioner had not been afforded the requisite opportunity before the impugned orders were passed. In view of this procedural lapse, the orders could not be sustained and the matter required reconsideration by the authority after hearing the petitioner and passing a reasoned order.

Conclusion: The impugned orders were quashed and the matter was remitted for fresh disposal after filing of reply and grant of hearing, in favour of the petitioner.

Final Conclusion: The writ petitions were disposed of by setting aside the orders under challenge and directing fresh adjudication in accordance with law after affording the petitioner an effective opportunity of response and hearing.

Ratio Decidendi: An assessment order under GST cannot be sustained where the statutory opportunity of reply and hearing mandated by Section 75(4) is denied, and the proper course is to set aside the order and remit the matter for fresh consideration.

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