Natural justice in GST adjudication: assessment order set aside for lack of effective notice and personal hearing.

An impugned GST assessment order was set aside because the show cause notice was uploaded on the portal, the petitioner claimed no effective awareness or physical service, and no personal hearing was granted before adjudication. The Court found the process procedurally unfair and held that the petitioner was entitled to an opportunity to place its case on merits. The matter was remanded for fresh consideration, with liberty to file a reply and with 14 days' clear notice for personal hearing.

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Issues: Whether the impugned GST assessment order, passed after upload of the show cause notice on the portal and without a personal hearing, was liable to be set aside for violation of natural justice.

Analysis: The show cause notice had been uploaded on the GST portal, but the petitioner asserted lack of awareness and non-service of the physical notice. The impugned order was passed without affording an opportunity of personal hearing. In such circumstances, the adjudication was found to be procedurally unfair and the petitioner was held entitled to a further opportunity to place its case on merits.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after permitting the petitioner to file a reply and after granting a 14 days' clear notice for personal hearing.

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