Introduction

This judgment emphasizes that an assessment order passed under Section 73 without providing an effective opportunity of personal hearing violates the principles of natural justice. The Kerala High Court held that where the show cause notice did not clearly specify the date and time of hearing, and the assessment was ultimately passed by a different officer without granting a fresh hearing, the proceedings stood vitiated. Accordingly, the assessment and rectification orders were set aside with a direction to pass fresh orders after granting a proper opportunity of hearing.

Background of the Case

The petitioner imported goods from China during the financial year 2018-19 and paid Integrated Goods and Services Tax (IGST) on the imports.