Opportunity of hearing under GST law led to setting aside the assessment and remand for fresh adjudication

An assessment order under the GST Act was challenged on the ground that no opportunity of hearing was granted before its passing, as required by Section 75(4). That procedural defect was accepted on the record, including by the Standing Counsel, and was treated as sufficient to vitiate the assessment and the related appellate order. The orders were therefore set aside and the matter was remanded to the assessing authority for fresh adjudication after granting the petitioner an opportunity of hearing.

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Issues: Whether the assessment order passed under Section 73 of the GST Act was liable to be set aside and the matter remanded on the ground that no opportunity of hearing was granted in terms of Section 75(4) of the GST Act.

Analysis: The petitioner challenged the assessment order as well as the appellate order dismissing the appeal on limitation. The decisive contention accepted in the order was that no opportunity of hearing had been granted before passing the assessment order, and the Standing Counsel also confirmed that such hearing had not been afforded. In view of this admitted violation, the matter required fresh consideration by the assessing authority.

Conclusion: The impugned orders were set aside and the matter was remanded to the assessing authority to pass fresh orders after granting an opportunity of hearing to the petitioner.

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