Personal hearing under GST assessment procedure led to setting aside assessment orders and remand for fresh consideration.

Assessment orders were challenged on the ground that no personal hearing was afforded after the show-cause notices and replies, raising compliance concerns under Section 75(4) of the CGST Act. The Andhra Pradesh High Court accepted the grievance that the matter required fresh examination in light of the alleged absence of hearing and the claimed mismatch between the notice and the orders. The impugned assessment orders were set aside and the matters were remanded to the assessing authority for granting personal hearing and reconsideration.

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Issues: Whether the assessment orders were liable to be set aside for want of an opportunity of personal hearing as contemplated under Section 75(4) of the Central Goods and Services Tax Act, 2017, and whether the matter should be remanded for fresh consideration.

Analysis: The assessment orders related to different tax periods and were challenged on the ground that no personal hearing was afforded after the show-cause notices and replies. In view of the grievance regarding absence of personal hearing and the stand that notice had been issued without the particulars being reflected in the orders, the matter required fresh examination to avoid further dispute.

Conclusion: The impugned assessment orders were set aside and the matters were remanded to the assessing authority for granting personal hearing to the petitioner.

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