Natural justice in GST assessment: ex parte order quashed for failure to give notice of the next hearing and personal hearing.

An ex parte GST assessment order was held unsustainable where the authority neither decided the matter on the scheduled hearing date nor communicated any subsequent date, resulting in denial of personal hearing and breach of natural justice. The assessment proceedings were therefore vitiated, the impugned order was quashed and set aside, and the authority was directed to afford a fresh opportunity of hearing and then pass a reasoned order in accordance with law.

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Issues: Whether the ex parte assessment order passed under the GST law was liable to be quashed for breach of natural justice and denial of personal hearing.

Analysis: The order was passed ex parte, not on the date fixed for hearing, and no notice of the subsequent date was given to the petitioner. In these circumstances, the authority was required either to decide the matter on the scheduled date or to fix and communicate another date of hearing. Since that was not done, the assessment proceedings were found to suffer from violation of natural justice.

Conclusion: The impugned order was quashed and set aside, and the authority was directed to grant the petitioner an opportunity of personal hearing and thereafter pass a reasoned order in accordance with law.

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