Natural justice in GST assessment: ex parte order quashed for failure to notify hearing date and grant personal hearing

An ex parte GST assessment order was held unsustainable where the taxpayer was not informed of the subsequent hearing date and was denied a personal hearing. The authority was required either to decide the matter on the scheduled date or to notify the next date; failure to do so violated natural justice and rendered the proceedings unfair. As the facts matched a coordinate Bench decision, no different view was taken. The order was quashed and set aside, and the authority was directed to afford a personal hearing and then pass a reasoned order in accordance with law.

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Issues: Whether an ex parte GST assessment order passed without notice of the subsequent hearing date and without affording a personal hearing was liable to be quashed for violation of natural justice.

Analysis: The order under challenge was passed ex parte. The record indicated that the matter was not decided on the date fixed for hearing and that no notice of the subsequent date was given to the petitioner. In such circumstances, the authority was required either to decide the matter on the date fixed or to communicate the next date of hearing. Denial of such opportunity rendered the proceedings unfair and contrary to the principles of natural justice. As the facts were found to be similar to the cited coordinate Bench decision, no different view was warranted.

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

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