Illusory Hearing Vitiates Assessment

The Uttarakhand High Court quashed a GST assessment order passed under Section 73 of the CGST/SGST Act after finding that the personal hearing was fixed before the expiry of the time granted for filing a reply to the show cause notice. 

The Court held that such a hearing was merely illusory and contrary to the prescribed adjudication procedure, thereby violating the principles of natural justice. 

The matter was remanded to the adjudicating authority for fresh consideration from the stage of the show cause notice after granting a proper opportunity of hearing.