Natural justice under GST requires a hearing before assessment orders are sustained; ex parte orders were quashed and remanded.

An assessment order under the GST Act and the appellate order dismissing the appeal as time-barred could not be sustained where the record showed no hearing date was fixed and no opportunity of hearing was granted to the taxpayer. The HC held that this omission violated Section 75(4) of the GST Act, breached the principles of natural justice, and was inconsistent with Article 14 of the Constitution. The impugned orders were quashed and the matter remanded for fresh decision in accordance with law after affording the taxpayer 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 dismissing the appeal as time-barred could be sustained when no opportunity of hearing was afforded to the petitioner.

Analysis: The order under Section 73 did not reflect that any date of hearing was fixed or that the petitioner was heard. The admitted position was that no hearing had been granted. In the absence of an opportunity of hearing, the impugned orders were found to be contrary to Section 75(4) of the GST Act and inconsistent with Article 14 of the Constitution of India.

Conclusion: The impugned orders were quashed and the matter was remanded for a fresh decision in accordance with law after granting the petitioner an opportunity of hearing.

Ratio Decidendi: An order under the GST law passed without granting the affected party an opportunity of hearing is vitiated by breach of Section 75(4) and the principles of natural justice and cannot be sustained.

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