Natural justice requires notice and reasons in ex parte GST assessments; unreasoned orders can be set aside and remitted.

An ex parte assessment under the Bihar GST Act was quashed because no notice under Section 61 read with Rule 99 had been served before the determination under Section 73, and the order was cryptic and unreasoned, particularly on penalty. The court treated the absence of proper notice and reasons as a breach of natural justice in a matter carrying civil consequences. The matter was remitted for fresh consideration on merits after granting the assessee a hearing and liberty to file additional material.

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Issues: Whether the ex parte assessment order under the Bihar Goods and Services Tax Act, 2017 was liable to be quashed for violation of the principles of natural justice and absence of reasons.

Analysis: The order was passed without service of notice under Section 61 of the Bihar Goods and Services Tax Act, 2017 read with Rule 99 of the Bihar Goods and Services Tax Rules, 2017, though it culminated in a determination under Section 73 of the Bihar Goods and Services Tax Act, 2017. The order was found to be cryptic and unsupported by reasons, particularly in relation to penalty. On that limited ground, the impugned order was set aside and the matter was directed to be reconsidered after affording opportunity of hearing and allowing submission of additional material.

Conclusion: The impugned assessment order was quashed for breach of natural justice and the matter was remitted for fresh decision on merits after giving the petitioner an opportunity of hearing.

Ratio Decidendi: An ex parte fiscal order passed without proper notice and without a reasoned decision, especially where civil consequences and penalty are involved, is liable to be set aside for violation of natural justice and reconsidered afresh after hearing the affected party.

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