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2021 (6) TMI 772 - HC - GSTPrinciples of natural justice - Validity of assessment order - no opportunity of hearing provided upon a revised SCN - Section 75(4) of the CGST Act - HELD THAT:- A plain reading of Section 75(4) of the CGST Act would leave no doubt in one’s mind that it is incumbent upon the assessing authority to give an opportunity of personal hearing to the assessee when a request in that regard is received in writing from it or where any adverse decision is contemplated against the assessee. In the present case, a clear and unequivocal prayer for personal hearing had been made by the petitioner-assessee which remained unheeded to and the impugned assessment order came to be passed. The procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to the petitioner-assessee. It is trite law when a thing is prescribed to be done in a particular manner, it must be done in that manner or not at all. When the procedural breach relates to infraction of a facet of natural justice, that is, an opportunity of hearing and denial thereof prejudices the assessee to effectively respond to intricate issues of fact and law as in the present case, the impugned order is liable to be set aside on that score alone - matter remanded to the assessing authority for fresh consideration after giving an opportunity of hearing to the petitioner. Petition allowed by way of remand.
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