Mandatory personal hearing under GST assessment procedure required; assessment order quashed and remanded for fresh consideration.

Failure to grant a personal hearing despite an express request under Section 75(4) of the Tamil Nadu GST Act vitiated the assessment process, because the taxpayer had already replied to the show cause notice and addressed the stated defects. The HC held that non-compliance with the mandatory hearing requirement amounted to procedural unfairness and quashed the assessment order. The matter was remanded for fresh consideration after affording a personal hearing and allowing production of supporting documents.

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Issues: Whether the assessment order was liable to be quashed for failure to afford a personal hearing under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: The reply to the show cause notice addressed all the defects raised, but no personal hearing was granted despite an express request. The absence of a personal hearing, notwithstanding the statutory requirement, vitiated the assessment order and amounted to non-compliance with the prescribed procedure.

Conclusion: The impugned assessment order was quashed and the matter was remanded for fresh consideration after granting a personal hearing and permitting production of supporting documents.

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