Personal hearing and natural justice requirements led to setting aside assessment orders and remand for fresh consideration.

Failure to consider the taxpayer's reply and to grant a personal hearing before finalising the assessment was treated as inconsistent with Section 75(4) of the CGST Act and contrary to natural justice. Because the taxpayer was denied a fair opportunity to establish its case on merits, the assessment and rectification orders were set aside and the matter was remanded for fresh consideration. The respondent was directed to allow an additional reply and afford a hearing before passing a fresh decision.

---

---

Issues: Whether the assessment order and rectification orders were liable to be set aside for failure to afford the petitioner an opportunity of personal hearing before finalising the assessment.

Analysis: The reply filed by the petitioner was not considered and no personal hearing was granted before the assessment was finalised. Such a course was held to be inconsistent with Section 75(4) of the Central Goods and Services Tax Act, 2017 and contrary to the principles of natural justice. Since the petitioner was denied a fair opportunity to establish its case on merits, fresh consideration was required.

Conclusion: The impugned orders were set aside and the matter was remanded to the respondent for fresh consideration after giving the petitioner an opportunity to file an additional reply and to be heard.

---