Denial of personal hearing in GST assessment justified setting aside the order and remand for fresh adjudication.

A GST assessment order under Section 74 was challenged for denial of personal hearing, with reliance on the hearing requirement under Section 75(4). The HC accepted that the absence of a mandated hearing justified interference and treated the petitioner's willingness to deposit part of the disputed demand as supporting remand. The order was set aside and the matter remitted to the authorities to permit a reply, give notice of personal hearing, and pass a fresh order in accordance with law.

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Issues: Whether the impugned GST assessment order passed under Section 74 could be sustained when the petitioner complained of denial of personal hearing and sought remand.

Analysis: The impugned order was challenged on the ground that it was passed without affording a personal hearing, with reliance placed on the hearing requirement under Section 75(4) of the GST regime. The Court accepted the request for interference and considered the petitioner's willingness to deposit 10% of the disputed tax demand as a basis for restoring the matter for reconsideration.

Conclusion: The impugned order was set aside and the matter was remanded to the authorities with directions to permit the petitioner to file a reply, afford personal hearing on notice, and then pass orders afresh in accordance with law.

Ratio Decidendi: Where a GST adjudication is challenged on the ground of denial of a mandated personal hearing, the assessment order can be set aside and remitted for fresh consideration with an opportunity of hearing.

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