Effective opportunity of hearing under GST assessment proceedings required; order quashed and matter remanded for fresh decision.

An assessment order under Section 73 of the GST Act was found vulnerable because no effective opportunity of hearing had been granted before its issuance. The date fixed was only for filing objections and hearing, and that approach was treated as contrary to the department's own circular and earlier binding views in similar circumstances. The absence of a proper hearing was held to offend fair procedure, so the impugned order was quashed and the matter was remanded for a fresh order after adequate hearing.

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Issues: Whether the assessment order passed under Section 73 of the GST Act was liable to be quashed for having been made without granting an effective opportunity of hearing to the petitioner.

Analysis: The order under challenge disclosed that no effective opportunity of hearing had been afforded. The date fixed was only for filing objections and hearing, and the manner of fixing such date was found to be contrary to the department's own circular as well as the binding view earlier taken in similar circumstances. The absence of a proper hearing offended the requirement of fair procedure.

Conclusion: The impugned order was quashed and the matter was remanded to the Assessing Authority to pass a fresh order after granting adequate opportunity of hearing.

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