Personal hearing requirement breached - order quashed; fresh opportunity to be heard and a reasoned reassessment directed.

Failure to afford a fresh personal hearing before passing an assessment order under the GST statutory scheme breaches the statutory personal-hearing requirement and principles of natural justice; the impugned order was therefore quashed and the matter remitted for a fresh hearing. The legal point clarified is that where an original hearing date passed without the taxpayer's appearance and no subsequent notice specifying a new date, time and venue is issued, authorities must grant a fresh opportunity to be heard and thereafter pass a reasoned order in accordance with law.

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Issues: Whether the order dated 20.01.2025 passed under Section 74 of the GST Act, 2017 is vitiated for non-compliance with the requirement of personal hearing under Section 75(4) and Section 75(6) of the CGST/UPGST Act, 2017 and consequent violation of the principles of natural justice.

Analysis: The petition record shows a show cause notice dated 23.07.2024 fixing personal hearing on 23.12.2024, non-appearance by the petitioner on that date, and an original order under Section 74 dated 20.01.2025 passed without giving a fresh notice specifying date, time and venue for hearing on 20.01.2025. The decision follows the precedent of the Coordinate Bench in Shubham Steel Traders v. State of U.P., which addresses the requirement of granting an opportunity of personal hearing in similar circumstances. The analysis focuses on compliance with the statutory hearing requirements in Section 75(4) and Section 75(6) of the CGST/UPGST Act, 2017 and the application of principles of natural justice where no fresh hearing opportunity was afforded before passing the impugned order under Section 74 of the GST Act, 2017.

Conclusion: The order dated 20.01.2025 passed under Section 74 of the GST Act, 2017 is quashed for failure to afford the petitioner a personal hearing in compliance with Section 75(4) and Section 75(6) of the CGST/UPGST Act, 2017; authorities are directed to grant fresh opportunity of hearing and pass a reasoned order in accordance with law, resultantly disposal is in favour of the assessee.

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