Natural justice in GST assessments requires an effective hearing before adverse orders are passed; ex parte orders were quashed and remitted.

GST assessment orders passed without giving the affected taxpayer an effective opportunity to respond to portal-uploaded notices were held liable to be interfered with. The Madras HC found that the absence of a proper hearing vitiated the assessments, so the impugned orders were quashed and the disputes were remitted for fresh consideration on merits. The authority was directed to hear the taxpayer and consider her reply before passing fresh orders.

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Issues: Whether the impugned GST assessment orders were liable to be set aside for want of opportunity of hearing and the matters remitted for fresh consideration.

Analysis: The impugned orders had been passed without affording the petitioner an effective opportunity to respond to the notices uploaded on the GST portal. In the circumstances, the orders required interference and the disputes had to be reconsidered by the authority after hearing the petitioner and receiving her reply.

Conclusion: The impugned orders were quashed and the matters were remitted to the respondent for fresh orders on merits after granting an opportunity of hearing to the petitioner.

Final Conclusion: The writ petitions succeeded to the extent of setting aside the impugned orders and securing a fresh adjudication after due hearing.

Ratio Decidendi: An assessment order passed without giving the affected person a proper opportunity of hearing is liable to be set aside and remitted for fresh decision on merits.

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