Mandatory opportunity of hearing under GST cannot be skipped; failure to hear the taxpayer led to quashing and remand.

An assessment order under the GST Act and the appellate order were challenged for breach of the statutory requirement of hearing under Section 75(4). The court noted that no opportunity of hearing had been afforded before the assessment was completed, and held that the hearing requirement is mandatory. That non-compliance also amounted to violation of natural justice. The impugned orders were quashed, and the matter was remanded to the Assessing Authority for fresh decision after granting an opportunity of hearing.

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Issues: Whether the assessment order passed under Section 73 of the GST Act and the appellate order were liable to be quashed for want of an opportunity of hearing in terms of Section 75(4) of the GST Act.

Analysis: The order records that no opportunity of hearing had been afforded before passing the assessment order. Since the hearing contemplated by Section 75(4) is mandatory, the failure to grant such opportunity amounted to non-compliance with the statutory mandate and also offended the principles of natural justice.

Conclusion: The impugned orders were quashed and the matter was remanded to the Assessing Authority for a fresh decision after granting an opportunity of hearing.

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