Natural justice in GST assessment failed where notice was not physically served and no personal hearing was granted before the order.

GST assessment proceedings were set aside where notices were uploaded on the portal but not physically served, leaving the assessee unaware of the case and unable to file a reply. The absence of an effective opportunity to respond, together with no personal hearing before the order, was treated as a violation of natural justice. The matter was remanded for fresh consideration on the conditions that the assessee deposit 10% of the disputed tax demand, file a reply, receive a personal hearing, and have the case decided on merits.

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Issues: Whether the assessment order passed under section 73 was liable to be set aside for want of physical service of notice and denial of opportunity of reply and personal hearing.

Analysis: The notices were uploaded on the GST portal but were not physically served on the petitioner. The petitioner was therefore unaware of the proceedings and did not file a reply. No opportunity of personal hearing was afforded before passing the impugned order. In these circumstances, the denial of effective notice and hearing amounted to violation of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration, subject to deposit of 10% of the disputed tax demand and filing of reply, followed by personal hearing and decision on merits.

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