Natural justice in GST assessment requires a personal hearing; consequential bank attachment cannot survive once the order is quashed.

An assessment order passed under GST without affording the taxpayer a personal hearing violates the principles of natural justice and is liable to be set aside for fresh adjudication after hearing. Where an attachment notice is consequential to such an assessment order, it cannot survive once the underlying order is quashed and must be lifted. The bank attachment on the taxpayer's account was therefore directed to be released, and the matter was remanded for reconsideration with an opportunity of hearing.

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Issues: (i) whether the impugned GST assessment order, passed without affording personal hearing, was liable to be set aside for breach of natural justice; (ii) whether the bank attachment notice, being consequential to the quashed order, could continue to operate.

Issue (i): whether the impugned GST assessment order, passed without affording personal hearing, was liable to be set aside for breach of natural justice.

Analysis: The petitioner had not been given an opportunity of personal hearing before the order was passed. The absence of such hearing was treated as a violation of the principles of natural justice, warranting fresh consideration by the authority.

Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication after giving the petitioner an opportunity of hearing.

Issue (ii): whether the bank attachment notice, being consequential to the quashed order, could continue to operate.

Analysis: Once the assessment order was quashed, the attachment notice founded on it could not survive. The attachment was therefore treated as consequential and liable to be lifted.

Conclusion: The bank attachment notice was lifted and the respondent was directed to release the attachment on the petitioner's bank account.

Final Conclusion: The writ petition succeeded to the extent of setting aside the impugned order, remitting the matter for fresh consideration, and removing the consequential bank attachment.

Ratio Decidendi: An assessment order passed without affording personal hearing violates natural justice and is liable to be set aside, with any consequential attachment based on such order not surviving.

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