Effective opportunity of hearing under GST invalidates orders where no separate date is given for reply and hearing.

Effective opportunity of hearing under GST requires a separate date for filing reply and personal hearing, and denial of that opportunity can vitiate the assessment process. Applying the reasoning of an earlier Division Bench decision on the same issue, the Allahabad HC held that the assessment order and appellate order could not be sustained where no separate hearing date was given. The impugned orders were quashed, and the matter was left open for fresh adjudication after affording the petitioners an opportunity of hearing.

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Issues: Whether the assessment order and appellate order could be sustained when the assessee was not afforded a separate date for filing reply and hearing, as required for compliance with the hearing requirement under the GST law.

Analysis: The challenge centred on the absence of a separate hearing date and the consequent denial of an effective opportunity to respond. The Court applied the reasoning of an earlier Division Bench decision on the same point and treated that reasoning as governing the present facts. On that basis, the Court held that the impugned orders could not be sustained and that a fresh decision had to be taken after granting opportunity of hearing.

Conclusion: The impugned orders were quashed and the matter was left open for fresh adjudication after affording the petitioners an opportunity of hearing.

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