Mandatory pre-decisional hearing under the GST Act was violated, so the assessment and appellate orders were quashed and remanded.

Mandatory pre-decisional hearing under Section 75(4) of the GST Act was not granted before passing the assessment order under Section 73, and the record showed non-compliance with that requirement. The High Court treated this omission as a violation of the hearing mandate, making the assessment order unsustainable on that limited ground. The order under Section 73 and the appellate order dismissing the appeal were quashed, and the matter was remanded for fresh decision after giving the petitioner an opportunity of hearing.

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Issues: Whether the assessment order passed under Section 73 of the GST Act was liable to be quashed for want of the mandatory opportunity of hearing under Section 75(4) of the GST Act.

Analysis: The impugned order was passed without granting the hearing required by Section 75(4) of the GST Act. The record reflected non-compliance with the mandatory pre-decisional hearing requirement, rendering the order unsustainable on that limited ground.

Conclusion: The order passed under Section 73 of the GST Act and the appellate order dismissing the appeal were quashed, and the matter was remanded for fresh decision after giving the petitioner an opportunity of hearing.

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