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of <h1>Assessment orders quashed for violating natural justice after confirmation without considering reply or offering personal hearing; remanded for fresh consideration</h1> <h3>M/s SPB New Alloy Steel Pvt Ltd., Rep. by its Managing Director, Subbiah Palaniswamy Versus The Assistant Commissioner (ST), Tamilnadu.</h3> HC held the assessment orders void for violating principles of natural justice, finding that the impugned order was confirmed the day after the show-cause ... Violation of priinciples of natural justice - proposal made in the show cause notice confirmed by passing the impugned assessment order on the very next day, without considering the reply of petitioner and providing any personal hearing opportunity to the petitioner - HELD THAT:- Considering the submissions made by the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent, it is evident that though the reply was filed by the petitioner, without taking into consideration of the reply filed by the petitioner and without providing an opportunity of personal hearing, the assessment order has been passed, which is totally against the provision under Section 75(4) of the Central Goods and Services Tax Act, 2017. Thus, in such circumstances, this Court is of the view that the assessment orders came to be passed without affording opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. The orders impugned herein are set aside and the matters are remanded back to the respondent for fresh consideration - Petition disposed off. Writ petition challenging assessment order dated 23.04.2025 and related orders was allowed on grounds of denial of natural justice. The court found that although the petitioner filed a reply to the Form DRC-01 show cause notice, the respondent 'without taking into consideration of the reply filed by the petitioner and without providing an opportunity of personal hearing' passed the assessment order and suo motu rectification orders, contrary to Section 75(4) of the Central Goods and Services Tax Act, 2017. The court held that the orders were passed 'without affording opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice.' The impugned order dated 25.02.2025 and the suo motu rectification orders dated 26.02.2025 & 23.04.2025 were set aside and remanded for fresh consideration. Directions: petitioner to file any additional reply within two weeks; respondent to issue a clear 7-day notice fixing date of personal hearing and thereafter pass appropriate orders on merits and in accordance with law.
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