Personal hearing under GST was mandatory; assessment and appellate orders were set aside, and the matter remitted for fresh adjudication.

Denial of the GST-mandated personal hearing was treated as a sufficient ground to interfere with the assessment process, and the assessment order and appellate order were set aside. The Court noted that no hearing date had been fixed before finalisation of the proceedings. As the petitioner was ready to deposit the amount demanded in the original order, the matter was remitted to the authority for fresh adjudication after such deposit and notice of deposit within the stipulated time.

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Issues: Whether the assessment order and appellate order were liable to be set aside for breach of the requirement of personal hearing under the GST law, and whether the matter should be remitted for fresh decision after deposit of the demanded amount.

Analysis: The petitioner complained that no date for personal hearing had been fixed, attracting the mandate of the provision requiring such opportunity before finalisation of the proceedings. The Court also noted the petitioner's readiness to deposit the entire amount demanded in the original order. In these circumstances, the Court treated the grievance of denial of hearing as sufficient to justify interference and directed reconsideration by the authority after deposit and notice of deposit.

Conclusion: The original assessment order and the appellate order were set aside, and the matter was remitted for fresh adjudication after the petitioner deposits the demanded amount within the stipulated time.

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