Personal hearing in GST assessment is mandatory where ex parte order is passed without natural justice compliance.

An ex parte assessment under Section 73 of the Odisha GST Act could not be sustained because the petitioner was not afforded a personal hearing, and the absence of that opportunity breached fair procedure and natural justice. The HC therefore quashed the assessment order and remitted the matter to the same authority for fresh adjudication in accordance with law after giving the petitioner an opportunity of hearing.

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Issues: Whether the ex parte assessment order passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 without granting the petitioner an opportunity of personal hearing could be sustained, and whether the matter required remand for fresh consideration.

Analysis: The order was passed without affording the petitioner a hearing. In the absence of such opportunity, the order was found to be inconsistent with the requirements of fair procedure and could not be sustained. The matter was therefore directed to be reheard by the same authority in accordance with law after giving the petitioner an opportunity of hearing.

Conclusion: The ex parte order was quashed and the matter was remitted for fresh adjudication after granting personal hearing to the petitioner.

Final Conclusion: The writ petition succeeded to the extent of setting aside the impugned order and restoring the proceedings to the adjudicating authority for reconsideration in accordance with law.

Ratio Decidendi: An order passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 without affording a personal hearing to the affected person cannot be sustained and is liable to be quashed, with the matter remitted for fresh decision after compliance with natural justice.

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