Mandatory hearing before GST assessment invalidated orders where notice fixed the same date for reply and hearing.

A GST assessment order was invalidated because no effective opportunity of hearing was granted before its issuance; a notice fixing the same date for reply and hearing did not satisfy the mandatory hearing requirement under section 75(4). The appellate order dismissing the appeal as time-barred also fell with the assessment order. Both orders were set aside, and the matter was remitted for fresh adjudication after granting a proper 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 effective opportunity of hearing was granted before the assessment order.

Analysis: The petitioner challenged the assessment order on the ground that no hearing was afforded before its issuance. The record disclosed that the notice fixed the same date for reply and hearing, which was held not to satisfy the mandatory requirement of section 75(4) of the GST Act. The deficiency was treated as covered by the earlier decision of the Court holding that a proper opportunity of hearing is necessary before passing such an order.

Conclusion: The assessment order and the appellate order were set aside, and the matter was remitted to the assessing authority for fresh adjudication after granting an opportunity of hearing.

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