Natural justice in GST assessment: order set aside, notice and reply opportunity required before fresh merits-based adjudication.

An GST assessment order was set aside because the taxpayer alleged non-service of the GST DRC-01 notice and lack of personal hearing, while the department relied on upload of notice and the statutory appeal remedy. The HC held that the order required interference, treated it as an addendum to the earlier notice, and directed that the taxpayer be given an opportunity to respond before a fresh merits-based adjudication. The matter was remitted for reconsideration after notice and reply opportunity.

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Issues: Whether the impugned GST assessment order was liable to be quashed and the matter remitted for fresh consideration on the ground of absence of notice and opportunity of personal hearing.

Analysis: The petitioner asserted non-service of the notice in GST DRC-01 and relied upon prior payment reflected in Form GST DRC-03. The respondent relied on upload of notice and the availability of a statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017. The Court found that the impugned order required interference and directed that it be treated as an addendum to the notice already issued, with the petitioner to be given an opportunity to respond before a fresh order is passed on merits.

Conclusion: The impugned order was quashed and the matter was remitted for fresh adjudication after notice and opportunity to reply.

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