Natural justice in GST assessment: assessment and appellate orders were quashed for denial of effective hearing.

Absence of an effective hearing before a Section 73 assessment order under the State GST Act rendered the proceedings contrary to Section 75(4) and the principles of natural justice. The appellate order could not survive either, because it rested on dismissal of the appeal as time-barred despite the underlying defect in the assessment process. On that limited ground, both orders were quashed and the matter was remanded to the Assessing Authority for a fresh decision after granting an opportunity of hearing.

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Issues: Whether the assessment order passed under Section 73 of the State Goods and Services Tax Act could be sustained despite absence of a hearing, and whether the appellate order dismissing the appeal as time-barred could stand.

Analysis: The impugned record indicated that no effective date of hearing had been afforded to the petitioner before the assessment order was passed. Such denial of hearing amounted to non-compliance with Section 75(4) of the State Goods and Services Tax Act and breached the principles of natural justice. On that limited ground, both orders were found unsustainable.

Conclusion: The assessment order and the appellate order were quashed and the matter was remanded to the Assessing Authority for a fresh decision after granting an opportunity of hearing.

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