Mandatory personal hearing under GST protects natural justice; assessment and appellate orders were quashed, with remand for fresh decision.

An assessment order under the GST Act was quashed because no personal hearing was granted before an adverse decision was made, contrary to Section 75(4) and the principles of natural justice. The show-cause notice and reminder both marked the hearing columns as not applicable, and the record did not show that any hearing was afforded. Since the original order was passed in breach of the mandatory hearing requirement, the appellate order founded on that order also could not survive. The matter was remanded for fresh adjudication after granting an opportunity of hearing and permitting a reply to the show-cause notice.

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Issues: Whether the assessment order confirming demand under the GST Act was liable to be quashed for failure to grant an opportunity of hearing as mandated by Section 75(4) of the GST Act, and whether the appellate order dismissing the statutory appeal could survive.

Analysis: The record showed that in the show-cause notice and reminder, the columns for date, time, and venue of personal hearing were marked as not applicable, and no personal hearing was in fact granted before the adverse order was passed. Section 75(4) of the GST Act requires an opportunity of hearing where an adverse decision is contemplated, and non-compliance with that mandate amounts to a violation of natural justice. Since the original order itself suffered from this defect, the appellate order based on that order could not stand.

Conclusion: The assessment order was quashed for breach of Section 75(4) of the GST Act and principles of natural justice, and the appellate order was also quashed. The matter was remanded for fresh decision after granting an opportunity of hearing and permitting a reply to the show-cause notice.

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