Natural justice in GST assessment matters requires a hearing before adverse orders; absence of hearing led to remand.

An assessment order under GST was set aside because it was passed without giving the taxpayer an opportunity of hearing, which was treated as a breach of natural justice. The court directed remission of the matter for fresh consideration after the taxpayer's pre-deposit, and required the authority to afford an opportunity and pass a fresh order within the stipulated time.

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Issues: Whether the assessment order passed under the GST law without granting an opportunity of hearing to the petitioner was liable to be set aside and the matter remitted for fresh consideration.

Analysis: The assessment demand was raised without affording the petitioner an opportunity before passing the impugned order. The absence of such opportunity amounted to a breach of the principles of natural justice. To cure the defect, the Court set aside the impugned assessment and directed the petitioner to make a pre-deposit, after which the respondent was to afford an opportunity and pass fresh orders within the stipulated time.

Conclusion: The impugned assessment order was set aside for violation of natural justice and the matter was remitted for fresh assessment after opportunity to the petitioner.

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