Personal hearing requirement under GST held essential where requested, leading to assessment orders being set aside and remanded.

Failure to grant a personal hearing after an express request vitiated the assessment process under the Tamil Nadu GST regime, because the statutory hearing requirement and natural justice were not complied with. Although the taxpayer had replied to the show cause notice and addressed the defects, the absence of annexed supporting documents did not cure the denial of hearing. The assessment orders were set aside and the matter was remanded for reconsideration, with a personal hearing and fresh orders after receipt of documents.

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Issues: Whether the assessment orders were vitiated for failure to grant a personal hearing despite an express request, and whether such failure warranted quashing and remand under section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: The petitioner had replied to the show cause notice and had expressly sought a personal hearing. The replies addressed the defects, but supporting documents were not annexed. The decisive defect was the denial of personal hearing despite the request, which constituted non-compliance with the statutory requirement and offended the principles of natural justice.

Conclusion: The impugned assessment orders were liable to be set aside and the matter remanded for reconsideration with a personal hearing and fresh orders after receipt of documents.

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