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Issues: Whether the assessment order imposing tax liability was liable to be quashed for breach of the requirement of opportunity of hearing under Section 75(4) of the Maharashtra Goods and Services Tax Act, 2017.
Analysis: The notices and portal record did not show that any date and time were fixed for personal hearing. The absence of a fixed hearing could not be cured by the fact that no reply was filed. The mandate of Section 75(4) required a meaningful opportunity of hearing before adjudication.
Conclusion: The order was quashed and set aside, and the matter was remitted for grant of an opportunity of hearing and fresh decision in accordance with law.
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