Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order

The Patna High Court has quashed a GST assessment order passed without a personal hearing under Section 75(4) of the GST Act. This significant ruling reinforces the fundamental principle of natural justice, which mandates providing an adequate opportunity for a personal hearing before issuing an adverse order. Section 75(4) explicitly requires this. The court's decision highlights that failure to grant such a hearing renders the assessment order invalid, even if there might be substantive grounds for the demand. This ensures procedural fairness and safeguards taxpayers' rights against arbitrary assessments.