Procedural fairness in GST-linked plot allotment demands requires personal hearing and a reasoned fresh order before final decision.

Challenge to a demand stated to be payable in lieu of GST on allotment of a plot for long-term lease was not finally decided on tax liability. The HC directed that the petitioner be given a personal hearing, its objection be considered, and a reasoned fresh order be passed within the stipulated time. The operative point is procedural fairness before any final tax decision, with no adjudication on the underlying GST demand.

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Issues: Challenge to the demand of an amount stated to be payable in lieu of GST on allotment of a plot for long term lease, and whether the petitioner was entitled to a personal hearing and consideration of its objection before a fresh decision.

Outcome: The writ petition was disposed of with a direction to afford a personal hearing, consider the objection, and pass a reasoned order within the stipulated time. No final adjudication was made on the tax liability.

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