Natural justice breach in GST adjudication led to setting aside ex parte assessment and remand for fresh decision.

Assessment and consequential recovery orders were set aside because notices and the hearing intimation were uploaded only on the GST portal and were not effectively brought to the assessee's notice, so no reply was filed and no meaningful personal hearing was given. The adjudication was treated as ex parte, and the defect was held to go to the root of the proceedings as a breach of natural justice. The matter was remanded for fresh consideration in accordance with law, and consequential treatment of the bank attachment was directed after compliance with the payment direction.

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Issues: Whether the assessment and consequential recovery orders passed without effective service of notices and without affording personal hearing were vitiated for breach of natural justice and liable to be set aside with remand.

Analysis: The notices and hearing intimation were uploaded only in the GST portal and were not effectively noticed by the assessee, with the result that no reply was filed and no personal hearing was availed. The impugned orders were therefore passed without affording a meaningful opportunity of hearing and were treated as ex parte. In such circumstances, the defect went to the root of the adjudication and justified interference. The Court also directed consequential consideration of the bank attachment after compliance with the payment direction.

Conclusion: The impugned orders were set aside for violation of principles of natural justice and the matter was remanded for fresh consideration.

Ratio Decidendi: An adjudication passed without effective notice and opportunity of personal hearing is vitiated by breach of natural justice and is liable to be set aside and remanded for fresh decision in accordance with law.

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