Invalid GST notice to wrong GSTIN vitiates assessment, requiring quashing and remand for fresh hearing.

An adverse GST assessment cannot stand where notice is issued to the wrong GSTIN and the assessee is denied an effective opportunity to participate. The High Court treated the assessment under section 73 as an ex parte determination because the notice was not validly served on the petitioner-company. Applying the requirement of hearing before adverse action and the object of section 75(4), it held that the proceedings had to be restored to the notice stage so the petitioner could file objections and be heard. The impugned order was quashed and the matter remanded for fresh notice and further adjudication.

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Issues: Whether an order passed under the GST law could be sustained when notice was issued to a wrong GSTIN and the petitioner-company had no opportunity of participation.

Analysis: The impugned assessment order showed a mismatch between the taxable person named in the order and the GSTIN reflected therein. On the admitted discrepancy, the notice was held not to have been served on the petitioner-company. As the proceedings under section 73 were conducted without effective notice, the order was treated as an ex parte determination. In view of the requirement of opportunity before adverse action and the object of section 75(4), the matter required restoration to the notice stage so that the petitioner could file objections and be heard.

Conclusion: The challenge succeeded in favour of the petitioner. The impugned order was quashed and the matter was remanded for fresh notice and further proceedings after permitting the petitioner to respond.

Final Conclusion: The decision sets aside the assessment for want of valid notice and restores the proceedings to the pre-objection stage, preserving the parties' contentions for adjudication afresh.

Ratio Decidendi: An adverse tax order passed without effective service of notice on the correct assessee cannot stand and must be set aside to afford a proper opportunity of hearing before fresh adjudication.

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