Natural justice in GST assessment: failure to provide a proper hearing led to quashing and remand.

A writ challenge under Article 226 succeeded because the assessment order was passed without a proper opportunity of hearing. The hearing was fixed on the same date as the show cause notice, so the statutory requirement in Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, to afford a reasonable opportunity before deciding the matter was not met. The order was therefore unsustainable and was quashed, with the matter remitted to the authority to grant another hearing and pass a reasoned order in accordance with law.

---

---

Issues: Whether the impugned assessment order was liable to be quashed for failure to grant a proper opportunity of hearing and non-compliance with the statutory requirement under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017.

Analysis: The writ petition was founded on Article 226 of the Constitution of India. The material on record showed that no proper opportunity of hearing had been afforded, since the hearing was fixed on the very date of the show cause notice. The statutory obligation under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017, which requires affording a reasonable opportunity before passing the order, was therefore not satisfied. In these circumstances, the impugned order could not be sustained.

Conclusion: The impugned order was quashed and the matter was remitted to the authority to grant another opportunity of hearing and then pass a reasoned order in accordance with law.

---