Personal hearing under GST assessment matters is essential; absence of fair hearing vitiated the order and required remand.

An assessment order under the CGST/OGST regime was set aside because it had been issued without granting the taxpayer a personal hearing, which was treated as a breach of fair procedure. The court did not examine the merits of the tax demand; instead, it held that the denial of an opportunity of hearing vitiated the order. The matter was remitted to the same authority for fresh adjudication after affording the petitioner a proper hearing.

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Issues: Whether the order passed under Section 73 of the CGST/OGST regime was liable to be quashed for granting an opportunity of personal hearing and whether the matter should be remitted for fresh adjudication.

Analysis: The writ petition challenged the assessment order on the ground that no personal hearing had been afforded before its issuance. The lack of hearing was treated as a violation of the requirements of fair procedure, and the Court declined to express any opinion on the merits of the tax demand. In view of the denial of hearing, the order could not be sustained and the matter required reconsideration by the same authority after granting an opportunity of hearing.

Conclusion: The order dated 14.12.2023 was quashed and the matter was remitted to the authority concerned for fresh adjudication after giving the petitioner an opportunity of hearing.

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