Personal hearing under GST was mandatory; assessment order set aside and remitted for fresh adjudication.

An assessment order under the GST enactments was held unsustainable because the assessee was not granted the personal hearing contemplated by Section 75(4); the order in Form GST DRC-07 was set aside and the matter remitted for fresh adjudication after hearing the assessee. The limitation challenge was rejected because it had already been answered against the petitioner in an earlier judgment governing the issue.

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Issues: (i) Whether the challenge on limitation survived and could be accepted; (ii) Whether the assessment order was vitiated for want of a personal hearing under the GST enactments, warranting setting aside and remand.

Issue (i): Whether the challenge on limitation survived and could be accepted.

Analysis: The limitation contention was treated as already answered against the petitioner in an earlier judgment governing the issue.

Conclusion: The limitation challenge was rejected.

Issue (ii): Whether the assessment order was vitiated for want of a personal hearing under the GST enactments, warranting setting aside and remand.

Analysis: The impugned assessment was found to have been passed without granting the personal hearing contemplated by Section 75(4) of the GST enactments. The order in Form GST DRC-07 was therefore not sustainable, and the matter required fresh consideration after hearing the assessee.

Conclusion: The impugned order was set aside and the matter was remitted to the Assessing Officer for fresh adjudication after granting personal hearing.

Final Conclusion: The writ petition succeeded only to the extent of the personal-hearing violation, and the assessment was restored for reconsideration after hearing the assessee.

Ratio Decidendi: An assessment order passed without affording the statutory personal hearing mandated by Section 75(4) of the GST enactments is liable to be set aside and remitted for fresh decision after hearing the assessee.

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