Personal hearing under GST law was mandatory here, so the assessment order was set aside and remanded.

Where a written request for personal hearing is made before an assessment order is passed, the hearing obligation under Section 75(4) of the Bihar Goods and Services Tax Act, 2017 must be honoured, and failure to do so breaches natural justice. The record showed that only two opportunities for hearing had been given, although Section 75(5) permits adjournment up to three times. On those facts, the Patna HC held that the assessment order was liable to be set aside and the matter remanded for fresh consideration after a proper hearing.

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Issues: Whether the assessment order was liable to be quashed for want of a personal hearing after a written request was made, and whether the matter should be remanded for fresh consideration.

Analysis: A written request for personal hearing had been received before the impugned order was passed. Section 75(4) of the Bihar Goods and Services Tax Act, 2017 requires an opportunity of hearing where such a request is made or where an adverse decision is contemplated. The record also showed that only two opportunities had been afforded, whereas Section 75(5) permits adjournment up to three times. In these circumstances, the order was passed in breach of the statutory hearing requirement and in violation of natural justice.

Conclusion: The assessment order was rightly set aside and the matter was remanded for a fresh hearing.

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