Mandatory hearing under GST cannot be skipped; orders passed without it were quashed and remanded for fresh adjudication.

An assessment order and the related appellate order under the GST Act were challenged on the ground that no opportunity of hearing had been granted. The absence of hearing was not disputed, and the court treated this as a breach of the mandatory requirement in Section 75(4) as well as a violation of natural justice. On that basis, the orders were quashed and the matter was remanded to the assessing authority for fresh adjudication after affording a hearing.

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Issues: Whether the assessment order and the appellate order, both passed without granting an opportunity of hearing, were liable to be quashed for non-compliance with Section 75(4) of the GST Act.

Analysis: The petition challenged an order passed under Section 73 of the GST Act and the appellate order on the ground that no hearing had been afforded. The absence of hearing was not disputed. Non-grant of an opportunity of hearing amounted to breach of the mandatory requirement under Section 75(4) of the GST Act and denial of natural justice.

Conclusion: The orders dated 27.12.2023 and 02.12.2024 were quashed, and the matter was remanded to the assessing authority for fresh adjudication after giving an opportunity of hearing.

Ratio Decidendi: An order passed under the GST law without affording the statutorily mandated opportunity of hearing under Section 75(4) cannot be sustained and is liable to be set aside with a remand for fresh decision.

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