Natural justice in GST assessments: denial of effective hearing led to setting aside and remand for fresh consideration.

Denial of an effective personal hearing in GST assessment proceedings was held to violate principles of natural justice. The petitioner had sought an adjournment, but the assessment order was passed without granting a further opportunity to respond. The Madras HC found this procedural lapse sufficient to warrant interference, and the impugned order was set aside. The matter was remitted to the assessing authority for fresh consideration after permitting the petitioner to file a reply and granting personal hearing.

---

---

Issues: Whether the assessment order confirming GST demand was liable to be set aside for violation of principles of natural justice and the matter remitted for fresh consideration.

Analysis: The petitioner had sought adjournment of the personal hearing, yet the order was passed without affording an effective further opportunity of hearing. The denial of such opportunity amounted to a clear breach of natural justice, warranting interference.

Conclusion: The impugned order was set aside and the matter was remitted to the assessing authority for reconsideration after permitting the petitioner to file a reply and granting personal hearing.

---