Court quashes GST assessment orders, remands for fresh hearing. Opportunity of hearing must be granted.

The Court quashed the assessment orders confirming demand under section 74 of the GST Act and dismissing the appeal as time-barred due to the failure to grant the petitioner an opportunity of hearing as required by section 75(4) of the GST Act. The matter was remanded to the adjudicating authority for a fresh order with proper hearing in accordance with the law. The writ petition was disposed of, and the original records were returned to the learned Standing Counsel.

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Issues involved: Challenge to orders confirming demand under section 74 of the GST Act and dismissal of appeal as time-barred.

Summary:
The petitioner challenged orders confirming demand under section 74 of the GST Act and dismissing the appeal as time-barred. The Court noted that no opportunity of hearing was granted to the petitioner, which is required under section 75(4) of the GST Act. The petitioner argued that the assessment order should be reviewed as the appeal was not decided on merits. Citing relevant judgments, the petitioner contended that failure to grant an opportunity of hearing rendered the orders invalid. Relying on previous cases, the Court quashed the assessment orders and remanded the matter to the adjudicating authority for a fresh order with proper hearing in accordance with the law. The writ petition was disposed of accordingly, and the original records were returned to the learned Standing Counsel.

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