Mandatory personal hearing under GST cannot be bypassed; assessment and appellate orders were set aside and remitted.

The assessment under the Uttar Pradesh GST Act was unsustainable because the notice under Section 73 did not specify the date, time or venue for personal hearing, and the record showed no waiver of that right. Section 75(4) requires an opportunity of hearing where an adverse decision is proposed, so the omission constituted a breach of mandatory procedure and natural justice. The appellate rejection on limitation did not cure the defect in the original adjudication. The Allahabad HC accordingly set aside the assessment and appellate orders and remitted the matter for fresh adjudication in accordance with law.

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Issues: Whether the assessment order and the appellate order were liable to be set aside for failure to grant a personal hearing as contemplated by the statutory scheme under the Uttar Pradesh Goods and Services Tax Act, 2017, and whether the matter should be remitted for fresh adjudication.

Analysis: The notice issued in the proceedings under Section 73 did not specify the date, time, or venue of personal hearing, and the record did not show that the petitioner had waived the right to be heard. Section 75(4) requires an opportunity of hearing where an adverse decision is contemplated, and the omission to provide such hearing amounted to a breach of the mandatory procedure and the principles of natural justice. The appellate rejection on limitation did not cure the underlying procedural defect in the original adjudication. The decision was therefore aligned with the view that an order passed without the statutorily required hearing cannot be sustained and must be sent back for a fresh decision.

Conclusion: The impugned assessment and appellate orders were set aside and the matter was remitted for fresh adjudication in accordance with law.

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