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Issues: (i) Whether the challenge on limitation survived for consideration in the present writ petitions; and (ii) whether the impugned assessment orders and consequential GST DRC-07 forms were liable to be set aside for want of personal hearing, with a fresh opportunity and remand to the Assessing Officer.
Issue (i): Whether the challenge on limitation survived for consideration in the present writ petitions.
Analysis: The limitation contention was treated as already answered in an earlier batch of analogous cases against the petitioner, and no independent relief was granted on that aspect in these petitions.
Conclusion: The limitation challenge was rejected and decided against the petitioner.
Issue (ii): Whether the impugned assessment orders and consequential GST DRC-07 forms were liable to be set aside for want of personal hearing, with a fresh opportunity and remand to the Assessing Officer.
Analysis: The impugned orders were passed without granting a personal hearing as contemplated under the GST enactments. The omission was treated as a violation of the statutory requirement for hearing before finalisation of the assessment, warranting interference and a fresh hearing before the Assessing Officer.
Conclusion: The impugned orders and consequential forms were set aside and the matter was remitted to the Assessing Officer for a fresh hearing and fresh decision.
Final Conclusion: The writ petitions were disposed of by granting a limited substantive relief confined to fresh adjudication after personal hearing, while the limitation challenge did not succeed.
Ratio Decidendi: An assessment order passed without the mandatory opportunity of personal hearing under the GST framework is liable to be set aside and remanded for fresh adjudication after compliance with that requirement.
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