A GST Assessment Passed Without Personal Hearing Violates Natural Justice, Even Where the Taxpayer Failed to Receive Notice.

The petitioner challenged the assessment order dated 2 April 2026, along with the consequential GST DRC-07, for the tax period April 2022 to March 2023.

The petitioner stated that notices had been uploaded to the GST portal and that it had not viewed them in time to respond.

The respondents stated that notice sent by RPAD was returned marked “no such person”; the Court observed that the petitioner was responsible for failing to receive it.

However, the respondents admitted that no personal hearing had been provided before the order was passed.

The petitioner offered to pay 30% of the disputed tax to obtain a fresh consideration.

Whether the impugned assessment order should be set aside and the matter remanded when no personal hearing was provided before the order was passed, despite the petitioner’s failure to receive the notice.

Whether remand should be made conditional on payment of 30% of the disputed tax and subject to directions for a fresh hearing and decision.

The Court exercised its jurisdiction under Article 226 of the Constitution of India, under which it may grant appropriate relief where an order has been made in breach of the principles of natural justice.

It treated the absence of a personal hearing before the impugned order as a violation of those principles.

The judgment cited no specific GST statutory provision or precedent; it also recognised that the petitioner’s failure to receive the notice was attributable to the petitioner.

Although the petitioner was responsible for failing to receive the RPAD notice, the respondents admitted that no personal hearing had been afforded before the assessment order was passed.

The Court considered that omission a breach of natural justice warranting an opportunity to present the petitioner’s case.

It nevertheless conditioned relief on payment of 30% of the disputed tax, as offered by the petitioner.

The petitioner must file its reply and supporting documents within three weeks of payment; thereafter, the respondent must issue 14 days’ clear notice fixing a personal hearing and pass a fresh order on the merits and in accordance with law.

The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.