Natural justice in GST assessment requires effective hearing notice before an ex parte order can stand.

An ex parte assessment order under the Uttar Pradesh GST Act was found procedurally unfair because no effective notice of the next hearing date was communicated to the assessee. The High Court held that fairness required the authority either to decide the matter on the scheduled date or to inform the adjourned date so participation was possible. As natural justice was violated, the assessment order was quashed and the matter remitted for a personal hearing and a fresh reasoned decision in accordance with law.

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Issues: Whether the ex parte assessment order passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, without effective notice of the next date of hearing, was liable to be quashed for violation of natural justice and whether the matter required a fresh hearing.

Analysis: The order was passed ex parte, not on the date fixed for hearing, and no notice of the subsequent date was communicated to the petitioner. In these circumstances, fairness required that the authority either decide the matter on the scheduled date or notify the next date so that the petitioner could participate. The absence of such communication rendered the order procedurally unfair.

Conclusion: The impugned order was quashed and set aside, and the authority was directed to grant a personal hearing and then pass a reasoned order in accordance with law.

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