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Issues: Whether the assessment and penalty order was vitiated for violation of principles of natural justice on the ground that the notice period had not expired and adequate opportunity to file objections and obtain access to the departmental records had not been afforded.
Analysis: A show cause notice under Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017 had granted 30 days to respond. The impugned order was passed before that period expired. The petitioner had also sought time after restoration of registration so as to access the departmental portal, verify records, and gather material such as e-way bills and e-invoices for its defence. An affected person must be informed of the case against it and be given a real and effective opportunity to meet the proposed action. Passing the order before the expiry of the response period and without such effective opportunity deprived the petitioner of a meaningful hearing.
Conclusion: The impugned order was invalid for breach of natural justice and was rightly set aside, with liberty to proceed afresh after granting adequate time and hearing to the petitioner.
Ratio Decidendi: An assessment or penalty order is vitiated where it is passed before the expiry of the time granted in the show cause notice and without providing a meaningful opportunity to file objections and place the necessary defence material before the authority.
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