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of <h1>Tax Assessment Voided: Procedural Fairness Prevails as Hearing Rights Upheld and Reassessment Ordered Under Proper Notice</h1> HC quashed tax assessment order and bank attachment notice due to lack of personal hearing during faceless assessment. Court directed reassessment with ... Validity of assessment order and bank attachment notice - no personal hearing provided - petitioner asserts that the intimation notice and show cause notice did not contain particulars as to how the liability was arrived at - violation of principles of natural justice - HELD THAT:- The documents on record disclose that the petitioner was not heard before the order was issued. It also appears that only the summary of the assessment order was uploaded on the GST portal. In those circumstances, the impugned orders call for interference subject to putting the petitioner on terms. The impugned assessment order and the consequential attachment notice are quashed subject to the condition that the petitioner remits 10% of the disputed tax demand within a maximum period of two weeks from the date of receipt of a copy of this order. Subject to fulfilment of the said condition, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of two months from the date of receipt of 10% of the disputed tax demand. The writ petition is disposed of. Issues Involved: The petitioner challenges an assessment order and a bank attachment notice for lack of particulars and a personal hearing during faceless assessment.Assessment Order and Bank Attachment Notice: The petitioner argues that the intimation and show cause notices lacked specifics on the liability calculation and no personal hearing was granted. Upon receiving the attachment order, the petitioner filed a writ petition, claiming prejudice due to the absence of a reasonable opportunity to contest the tax demand.Contentions: The petitioner's counsel highlights that the orders were issued during faceless assessment, causing significant prejudice. The petitioner is willing to remit 10% of the disputed tax demand if given a chance to contest.Government Pleader's Response: The Additional Government Pleader acknowledges the assessment during faceless assessment and agrees to remand the matter for a reasonable opportunity if the petitioner pays 10% of the disputed tax demand.Court's Decision: The court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.Conclusion: The writ petition is disposed of without costs, and connected miscellaneous petitions are closed.
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