CGST assessment order challenge for 201721 denied personal hearing; consolidated order quashed and fresh notices directed.

Challenge to a consolidated CGST assessment for 201718 to 202021 raised that the assessee was denied a proper personal hearing and opportunity to respond to show cause notices, breaching natural justice; the HC found the 15-day notice period and absence of further hearing dates inadequate and that the petitioner was not afforded a real opportunity to be heard, and quashed the impugned notice with a direction to issue fresh notices separately for each assessment year and to complete proceedings after giving a reasonable opportunity of hearing.

---

---

Issues: (i) Whether the petitioner was denied a proper opportunity of personal hearing in relation to the show cause notice and assessment order; (ii) Whether issuance of a composite show cause notice and passing of a composite assessment order covering multiple assessment years is permissible.

Issue (i): Whether the petitioner was denied a proper opportunity of personal hearing in relation to the show cause notice and assessment order.

Analysis: Ext. P2 afforded 15 days and fixed a single personal hearing date for multiple years; the record shows no further dates recorded in Ext. P3 and the petitioner alleges appearance on the notified date when the officer was not available and was informed of a subsequent intimation. Considering the number and nature of discrepancies spanning several assessment years, a single short notice and a single hearing date did not constitute an adequate opportunity to contest the notice.

Conclusion: The petitioner was denied a proper opportunity of personal hearing; the proceedings are vitiated on this ground in favour of the petitioner.

Issue (ii): Whether issuance of a composite show cause notice and passing of a composite assessment order covering multiple assessment years is permissible.

Analysis: The impugned proceedings combined discrepancies for four assessment years into a composite notice and order. Prior authority of this Court has held that composite notices and composite assessment orders across multiple assessment years, in the manner adopted here, are not proper. Given the multiplicity of years and the range of discrepancies, separate proceedings are necessary to ensure adequate opportunity and clarity in adjudication.

Conclusion: The composite show cause notice and composite assessment order covering multiple assessment years are not proper; interference is required and this conclusion is in favour of the petitioner.

Final Conclusion: The writ petition is allowed by quashing the impugned notice and directing the assessing officer to issue fresh, separate notices for each assessment year and complete proceedings after giving the petitioner a reasonable opportunity of hearing.

Ratio Decidendi: Where multiple assessment years and extensive discrepancies are combined into a single short-notice proceeding, the lack of adequate time and separate notices denies a reasonable opportunity of hearing and renders the composite notice and resulting composite assessment order vitiated, requiring quashing and reissuance of separate notices with reasonable hearing opportunities.

---