Mandatory hearing under GST invalidates assessment orders passed without opportunity of hearing; matter remanded for fresh decision.

Under the GST regime, an assessment order passed without affording the mandatory opportunity of hearing under Section 75(4) could not be sustained. The Allahabad High Court quashed the assessment order and the appellate order, and directed fresh adjudication after hearing the taxpayer. The limitation objection raised against the appeal was not examined on merits and was left open for the Assessing Authority to consider in the fresh proceedings.

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Issues: Whether the assessment order and the appellate order were liable to be quashed for non-grant of opportunity of hearing under the GST regime.

Analysis: The petition challenged the assessment order under Section 73 of the GST Act and the appellate order dismissing the appeal as time-barred. The challenge on the ground of denial of hearing was treated as decisive, and the mandatory character of Section 75(4) of the GST Act was applied. The plea relating to limitation was not decided on merits and was left open for consideration by the Assessing Authority in the fresh proceedings.

Conclusion: The orders were quashed and the matter was directed to be decided afresh after granting an opportunity of hearing.

Final Conclusion: The petitioner succeeded on the ground of denial of hearing, with liberty to the respondent to pass a fresh order in accordance with law.

Ratio Decidendi: Where Section 75(4) of the GST Act mandates a hearing, an order passed without affording such opportunity cannot be sustained.

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