Natural justice challenge fails where GST notice was served and the assessee did not reply or attend the hearing.

Where a GST show-cause notice is duly served and the assessee neither files a reply nor appears for the hearing fixed by the proper officer, a later objection of denial of personal hearing or breach of natural justice is not tenable. The Allahabad HC noted that an adjournment request had been moved on the portal, a further date was communicated, and no response or appearance followed. In those circumstances, the challenge to the assessment and demand order failed, and the Court declined to interfere in writ jurisdiction. The availability of the statutory appellate remedy was also noted.

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Issues: Whether the impugned assessment and demand order under the GST law was liable to be quashed on the ground of denial of personal hearing and violation of natural justice.

Analysis: The notice under section 73 was admittedly served on the assessee, and an adjournment request was moved on the portal. A further date was fixed and communicated through the department's portal, but no reply was filed and no appearance was made before the proper officer. In these circumstances, the failure of the assessee to respond to the show-cause notice or avail the hearing fixed by the authority meant that the plea of denial of opportunity could not be accepted. The availability of the statutory appellate remedy was also noted.

Conclusion: The challenge to the demand order on the ground of violation of natural justice failed, and the writ petition was dismissed against the assessee.

Final Conclusion: The demand order was sustained, and the Court declined to interfere in writ jurisdiction.

Ratio Decidendi: Where a show-cause notice is duly served and the assessee neither files a reply nor avails the hearing fixed by the authority, a later plea of denial of personal hearing or natural justice is not tenable.

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