Natural justice in GST assessment: order under Section 73 quashed for denial of personal hearing, with matter remitted for fresh adjudication.

An assessment order under Section 73 of the Odisha Goods and Services Tax Act, 2017 was found unsustainable because it was passed without granting the taxpayer a personal hearing. The absence of hearing violated fair procedure and principles of natural justice, so the order was quashed. The matter was remitted to the same authority for fresh adjudication in accordance with law after giving the affected party an opportunity to be heard.

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Issues: Whether an assessment order passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 without granting the taxpayer an opportunity of personal hearing can be sustained, and whether the matter should be remitted for fresh adjudication.

Analysis: The order was passed without affording the petitioner an opportunity of hearing. The absence of such opportunity violated the requirement of fair procedure and rendered the order unsustainable in law. The Court also directed that the matter be reconsidered afresh by the same authority in accordance with law after granting hearing, while taking note of the cited earlier decision.

Conclusion: The impugned order was quashed and the matter was remitted to the authority for fresh consideration after granting the petitioner an opportunity of hearing.

Ratio Decidendi: An order passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 without affording personal hearing to the affected party is liable to be quashed for breach of natural justice and the matter must be heard afresh.

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