Natural justice in GST assessment: absence of personal hearing led to setting aside the order and remand for fresh consideration.

Failure to afford a personal hearing before passing an adverse GST assessment order was treated as a breach of natural justice. The petitioner contended that portal notices were uploaded without its knowledge and that no opportunity of hearing was granted; the respondent accepted that no personal hearing had been provided and sought remand. On that basis, the order was set aside and the matter was remanded for fresh consideration on merits, subject to payment of 10% of the disputed tax amount and compliance with directions to file a reply and be heard.

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Issues: Whether the impugned assessment order was liable to be set aside for want of opportunity of personal hearing and the matter remanded for fresh consideration.

Analysis: The petitioner's grievance was that the notices were uploaded in the GST portal without its knowledge and that no personal hearing was granted before the adverse order was passed. The respondent fairly conceded that no personal hearing had been provided and sought remand on conditions. The absence of an opportunity to be heard was treated as a violation of natural justice, making fresh adjudication necessary on merits.

Conclusion: The impugned order was set aside and the matter was remanded to the respondent for fresh consideration, subject to payment of 10% of the disputed tax amount and compliance with the directions for filing reply and affording personal hearing.

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