Natural justice in GST proceedings led to remand after the taxpayer was denied hearing and turnover appeared below threshold.

A GST order passed without granting the taxpayer a hearing was set aside for breach of natural justice. The Court also noted that the records showed the taxpayer's turnover appeared prima facie below the registration threshold. The matter was remanded for fresh consideration and a reasonable opportunity of hearing, with the taxpayer's undertaking to pay the balance tax liability taken into account as a condition for remand. Any bank account attachment, if in force, was directed to be raised.

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Issues: Whether the impugned GST order was liable to be set aside for breach of natural justice and whether the matter required fresh consideration.

Analysis: The impugned order was passed without granting a hearing to the petitioner. The records also indicated that the petitioner's turnover appeared prima facie to be below the registration threshold. In these circumstances, the matter warranted reconsideration, and the petitioner's undertaking to pay the balance tax liability was taken into account as a condition for remand.

Conclusion: The impugned order was set aside and the matter was remanded for fresh orders after granting a reasonable opportunity of hearing, with the bank account attachment, if any, directed to be raised.

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