Mandatory personal hearing under GST law protects against adverse assessment orders passed without statutory compliance.

Under the Tamil Nadu Goods and Services Tax Act, 2017, an adverse assessment order cannot be sustained where the assessee is denied the mandatory personal hearing required by Section 75(4) when requested or when such an order is proposed. The court noted that the assessee had filed a detailed reply with annexures and that the order considered the objections, but compliance with the statutory hearing requirement remained compulsory. The assessment order was therefore quashed for breach of natural justice and the matter was remanded for fresh consideration after granting a reasonable opportunity, including personal hearing.

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Issues: Whether the assessment order was vitiated for want of a personal hearing before passing an adverse order under the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: The petitioner had filed a detailed reply to the show cause notice, with supporting annexures, and the impugned order dealt with the objections raised. Under sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, a personal hearing is mandatory when requested or when an adverse order is proposed. Denial of such hearing was held to be contrary to the statutory mandate.

Conclusion: The assessment order was held unsustainable for breach of the mandatory hearing requirement and was quashed, with the matter remanded for reconsideration after granting a reasonable opportunity, including a personal hearing.

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