Natural justice and reasoned orders required in ex parte GST assessment; quashing and remand followed.

An ex parte GST assessment under Section 73 of the Bihar GST Act was quashed because the assessee was not given sufficient hearing and the order lacked reasons showing how tax liability was determined. An order with civil consequences must comply with natural justice and be supported by a speaking order; the availability of a statutory remedy did not cure these defects. The matter was remitted for fresh adjudication after adequate opportunity of hearing and a reasoned decision.

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Issues: Whether the ex parte assessment order under Section 73 of the Bihar Goods and Services Tax Act, 2017 was liable to be quashed for violation of natural justice and absence of reasons.

Analysis: The assessment order was interfered with because the assessee was not afforded sufficient opportunity of hearing and the order did not disclose reasons sufficient to show how the tax liability was determined. An order having civil consequences must comply with the principles of natural justice and must be supported by reasons. Since these requirements were not satisfied, interference was warranted notwithstanding the availability of statutory remedy.

Conclusion: The impugned assessment order was quashed and the matter was remitted for fresh adjudication after granting adequate opportunity and passing a speaking order.

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