GST assessment on unclear balance sheet figures quashed for lack of notice and personal hearing, with remand for fresh consideration.

GST assessment based on balance sheet figures was held unsustainable where the order did not clearly explain the basis for taxing total trade payables and employee benefit expenses. The record also reflected a challenge that the show cause notice had not been served and that no personal hearing was granted. On those facts, the assessment required fresh consideration with a reasonable opportunity to respond. The impugned order was quashed and the matter remanded for reconsideration after reply and personal hearing.

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Issues: Whether the GST assessment order could be sustained when the basis for taxing trade payables and employee benefit expenses was unclear and the petitioner asserted absence of notice and personal hearing.

Analysis: The impugned order relied on figures taken from the balance sheet and profit and loss account, but did not clearly disclose the basis on which GST was imposed on total trade payables or employee benefit expenses. The record also indicated a challenge based on non-service of the show cause notice and absence of a personal hearing. In these circumstances, the assessment could not be sustained and required fresh consideration after affording a reasonable opportunity.

Conclusion: The impugned order was quashed and the matter was remanded for reconsideration with an opportunity to reply and a personal hearing.

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