Mandatory personal hearing under GST assessment law cannot be bypassed; orders fail without specific notice and date.

Section 75(4) of the Tamil Nadu GST Act requires an opportunity of hearing when a written request is made or when an adverse decision is contemplated. Because no separate personal hearing notice specifying the date was issued, the statutory hearing requirement was not complied with. The absence of that mandatory notice vitiated the assessment orders, and the Madras HC quashed them and remitted the matters for fresh consideration in accordance with law.

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Issues: Whether the impugned assessment orders were liable to be quashed for non-grant of a specific personal hearing in terms of Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: Section 75(4) mandates that an opportunity of hearing must be granted where a request is received in writing or where an adverse decision is contemplated. It was undisputed that no individual and separate personal hearing notice, mentioning the date, had been issued to the petitioner. The absence of such notice amounted to non-compliance with the statutory requirement and a breach of the hearing opportunity contemplated by the provision.

Conclusion: The impugned orders were quashed and the matters were remitted for fresh orders in accordance with law.

Final Conclusion: The writ petitions succeeded on the ground of denial of the mandatory opportunity of personal hearing, and the assessment proceedings were sent back for reconsideration.

Ratio Decidendi: Where a statute mandates an opportunity of hearing before an adverse decision, failure to issue a specific personal hearing notice vitiates the order and warrants quashing with remand.

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