Defective service and denial of personal hearing led to quashing of GST assessment and remand for fresh adjudication.

Assessment under the CGST Act was set aside because the notice was uploaded in the GST portal under the wrong tab, and the adjudication proceeded ex parte without giving an effective opportunity to object or be heard. The High Court held that this defective service and denial of personal hearing brought the matter within the earlier Division Bench ruling relied on by the petitioner. The impugned orders were quashed and the matter remanded to the assessing authority for fresh notice, consideration of the reply, and a reasoned order after due hearing.

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Issues: Whether the assessment order and related notice under Section 73 of the Central Goods and Services Tax Act, 2017 were liable to be set aside for want of proper service and denial of personal hearing.

Analysis: The notice had been uploaded in the GST portal under additional notices and orders instead of the notice and order tab, and the adjudication was completed ex parte without affording the petitioner an effective opportunity to object or be heard. The grievance was held to be covered by the earlier Division Bench decision relied upon by the petitioner.

Conclusion: The impugned orders were set aside and the matter was remanded to the assessing authority for issuance of fresh notice, consideration of reply, and passing of a reasoned order after due hearing.

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