Mandatory hearing under GST assessment procedure required before adverse order; assessment quashed and matter remanded for fresh decision.

An assessment under the GST regime was found vulnerable where the record did not show any hearing date or opportunity of hearing after notice under Section 73. The absence of a hearing was treated as prima facie contrary to the mandatory requirement of Section 75(4) and inconsistent with natural justice. On that basis, the assessment order was quashed, the appellate order dismissing the appeal as not maintainable was set aside, and the matter was remanded for fresh decision after granting a hearing to the taxpayer.

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Issues: Whether the assessment order passed under Section 73 of the GST regime was liable to be quashed for want of a hearing mandated by Section 75(4), and whether the appellate order dismissing the appeal as not maintainable could survive.

Analysis: The record did not disclose that any hearing date was fixed or that the petitioner was afforded an opportunity of hearing after issuance of notice under Section 73. The absence of such opportunity was treated as prima facie contrary to the mandatory requirement of Section 75(4) and violative of principles of natural justice.

Conclusion: The assessment order was quashed, the appellate order was set aside, and the matter was remanded for fresh decision after granting a hearing to the petitioner.

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