Natural justice in GST adjudication: assessment and appellate orders quashed for denial of effective hearing, with remand for fresh decision.

Orders passed under GST assessment and appeal were set aside because the hearing notice was not effectively made available and the petitioners were denied a real opportunity to be heard. The absence of an effective hearing was treated as a breach of natural justice, and the availability of an appellate remedy did not cure that defect. The impugned orders were quashed, and the matter was remanded to the assessing authority for fresh adjudication after affording a proper opportunity of hearing.

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Issues: Whether the orders passed under Section 74 of the GST Act and in appeal were liable to be set aside for want of opportunity of hearing, and whether the matter should be remanded for fresh adjudication.

Analysis: The petitioners complained that the hearing notice was not effectively made available and that the orders were passed without granting a real opportunity to be heard. The State did not dispute the timing of the hearing notice vis-a -vis the period granted for filing reply. In these circumstances, the lack of effective hearing amounted to a breach of the principles of natural justice, and no useful purpose would be served by relegating the petitioners to the appellate remedy.

Conclusion: The impugned orders were quashed and the matter was remanded to the assessing authority for fresh decision after affording an opportunity of hearing.

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