Procedural fairness in GST assessment requires proper notice and hearing before ex parte adverse orders are sustained.

An ex parte GST assessment order passed without proper notice of the next hearing date and without a real opportunity of hearing was held unsustainable. The court applied the principle of procedural fairness, requiring communication of the adjourned date and an effective chance to respond before adverse action is taken. Following the same reasoning as the coordinate Bench decision relied on by the petitioner, the impugned order was quashed and the matter remitted for fresh consideration after personal hearing and a reasoned order in accordance with law.

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Issues: Whether an ex parte assessment order passed without proper notice and without granting a hearing could be sustained under Section 74 of the GST regime, and whether the matter required quashing and fresh consideration after hearing the petitioner.

Analysis: The order was passed ex parte, not on the date fixed for hearing, and no notice was given for the subsequent date. The Court applied the principle that fairness in proceedings requires communication of the next date and a real opportunity of hearing before adverse action is taken. On the facts, the situation was found to be similar to the coordinate Bench decision relied upon by the petitioner, where failure to provide notice and hearing rendered the ex parte order unsustainable.

Conclusion: The impugned order was quashed and set aside, and the authority was directed to afford a personal hearing and pass a reasoned order in accordance with law.

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