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Issues: (i) Whether the assessment and rectification orders were liable to be set aside for violation of principles of natural justice as they were passed without effective notice and hearing. (ii) Whether the matters should be remanded for fresh consideration with consequential directions, including deposit of part of the disputed tax and de-freezing of the bank account.
Issue (i): Whether the assessment and rectification orders were liable to be set aside for violation of principles of natural justice as they were passed without effective notice and hearing.
Analysis: The orders were found to have been uploaded only in the GST portal without proper physical service of the notices or communications that led to them. On that basis, the petitioner had no effective opportunity to file a reply or participate in the personal hearing. The orders were therefore treated as ex parte and as having been passed in breach of natural justice.
Conclusion: The impugned orders were set aside for violation of principles of natural justice.
Issue (ii): Whether the matters should be remanded for fresh consideration with consequential directions, including deposit of part of the disputed tax and de-freezing of the bank account.
Analysis: Since the orders were set aside, the matters were remanded for fresh consideration. The petitioner was directed to file a reply with supporting documents and was to be given a clear 14 days' notice and an opportunity of personal hearing. The relief was made conditional, in respect of two matters, upon deposit of 10% of the disputed tax. Consequential directions were also issued for de-freezing of the bank account upon proof of such payment.
Conclusion: The matters were remanded for fresh adjudication with conditional and consequential directions.
Final Conclusion: The writ petitions succeeded, the impugned orders were annulled for want of fair hearing, and the proceedings were restored to the assessing authority for a fresh decision after compliance with the stated conditions.
Ratio Decidendi: An assessment order passed without effective service of notice and without affording a real opportunity of hearing is vitiated by breach of natural justice and may be set aside with remand for fresh consideration.
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