Procedural Fairness requires a fresh hearing and reconsideration of a GST show cause notice; authority to pass fresh order.

Petitioner challenged GST recovery proceedings initiated after the alleged taxpayer's death and sought procedural protections; the court applied the principle of procedural fairness and held that where proceedings and orders post date the taxpayer's death and the record lacks reasons or consideration of the petitioner's reply, the available remedial measure is to grant a fresh opportunity to be heard and obtain documents. Outcome: petitioner entitled to a fresh hearing before the competent GST authority, which must pass a fresh order in accordance with law; substantive challenges to statutory provisions remain undecided and for reconsideration by the authority.

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Issues: (i) Whether the petitioner, facing tax recovery proceedings alleged to pertain to his deceased father, is entitled to a fresh opportunity of hearing and reconsideration of the show cause notice and impugned orders.

Analysis: The petitioner received show cause proceedings and an order after the alleged taxpayer's death and contends entitlement to procedural safeguards, including reasons and consideration of his detailed reply. The challenge to applicability or vires of Section 93(1) and Section 74 of the Central Goods and Services Act, 2017 was raised but not adjudicated on merits. Given the factual circumstance of post-death initiation and the asserted absence of recorded reasons and consideration of petitioner's reply, a remedial measure limited to granting an opportunity to be heard and to obtain documents is an available procedural remedy. The analysis focuses on procedural fairness and the need for fresh adjudication on the show cause notice, while leaving substantive questions on the statutory provisions open for determination by the authority after hearing.

Conclusion: The petitioner is entitled to a fresh opportunity of hearing before the competent GST authority; on conclusion of that hearing the authority shall pass a fresh order in accordance with law within the directed time frame. The substantive challenges to Sections 93(1) and 74 of the Central Goods and Services Act, 2017 remain open for consideration by the authority and are not decided in this order.

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