Natural justice in GST assessment: ex parte order quashed for failure to notify adjourned hearing date and hear taxpayer.

An ex parte assessment under the GST Act passed without notice of the adjourned hearing date and without a personal hearing was vitiated for breach of natural justice. The HC held that fairness in adjudication requires communication of the next date and a meaningful opportunity to be heard; proceeding ex parte on an uncommunicated date could not be sustained. The impugned order was quashed, and the matter was remitted to the authority to grant a personal hearing and pass a reasoned order in accordance with law.

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Issues: Whether an ex parte assessment order passed without notice of the adjourned date and without granting a personal hearing could be sustained, and whether such order was liable to be quashed with a direction for fresh adjudication.

Analysis: The order impugned under Section 73 of the GST Act 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 communicated to the petitioner. In these circumstances, the requirement of fairness in proceedings and the opportunity of hearing were not satisfied. The Court followed the coordinate Bench view that failure to communicate the next date and proceeding ex parte on that basis offends natural justice.

Conclusion: The ex parte order could not be sustained and was quashed. The authority was directed to grant a personal hearing and thereafter pass a reasoned order in accordance with law.

Final Conclusion: The writ petition succeeded to the extent of setting aside the impugned order and remitting the matter to the authority for fresh consideration after hearing the petitioner.

Ratio Decidendi: An assessment order passed ex parte without communication of the adjourned hearing date and without affording a meaningful opportunity of hearing is vitiated for breach of natural justice and must be set aside for fresh after hearing.

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