Natural justice in GST assessment led to remand after portal-only notice and absence of effective hearing.

A GST assessment order was set aside on natural justice grounds where notices were uploaded only on the GST portal and the taxpayer had not filed a written objection or attended the personal hearing. The court treated the lack of effective participation as warranting reconsideration and remitted the matter for fresh adjudication, subject to payment of 10% of the disputed tax demand within the stipulated time. The taxpayer was permitted to file a reply, and the assessing authority was directed to pass a fresh order after affording a reasonable opportunity, including personal hearing.

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Issues: Whether the impugned GST assessment order was liable to be set aside for breach of principles of natural justice and whether the matter should be remitted for fresh consideration.

Analysis: The assessment was confirmed because no written objection was filed and no one attended the personal hearing. The writ petition asserted that the proceedings were not effectively communicated, as the notices were uploaded only in the GST portal. In the circumstances, the lack of participation was treated as warranting reconsideration, but subject to terms. The petitioner also agreed to remit 10% of the disputed tax demand as a condition for remand.

Conclusion: The impugned order was set aside subject to payment of 10% of the disputed tax demand within the stipulated time, and the petitioner was permitted to file a reply, after which a fresh order was to be passed after affording reasonable opportunity, including personal hearing.

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