An assessment order is unsustainable if passed without affording a requested personal hearing, as the principles of natural justice require the authority to provide an opportunity for the taxpayer to be heard before finalizing tax liabilities.

Order

These writ petitions are filed challenging the orders of assessment dated

20.03.2026 passed by the first respondent under Section 74A(1) read with Section

74A(5)(ii) of the CGST/TNGST Act.

2. Learned counsel for the petitioner submits that the petitioner is running a restaurant business and is a registered tax payer. He submits that the petitioner has filed the tax returns within the statutory timelines and the applicable tax was duly discharged. However, alleging suppression or escapement of taxable turnover, a show cause notice in GST DRC-01 was issued on 17.12.2025, pursuant to which the petitioner submitted his detailed reply on 06.03.2026 and also sought for personal hearing. Despite the same, the impugned orders of assessment were passed, and therefore the petitioner seeks the indulgence of this Court in quashing the impugned orders. Learned counsel for the petitioner also states that the petitioner is ready and willing to pay 10% of the tax arrears and put forth his case before the respondent authority.

3. Learned Additional Government Pleader appearing for the respondents would submit that the question of not affording an opportunity to the petitioner does not arise as in the very impugned order itself in the reference column it is stated that intimation for personal hearing was sent to the petitioner on 18.02.2025 and 27.02.2026, which was not availed by the petitioner and therefore the writ petition is liable to be rejected.

4. Heard the learned counsel for the parties and perused the materials placed on record.

5. Though the intimation for attending personal hearing was sent to the petitioner on 18.02.2026 and 27.02.2026, the petitioner, in order to avail additional time to consolidate the supporting documents, has sent a detailed reply dated 06.03.2026 to the respondents seeking personal hearing and therefore it is clear that the petitioner was not heard before passing the impugned orders. Hence, this Court is of the opinion that the petitioner has not been given an opportunity of personal hearing.

6. In view of the same, recording the undertaking given by the learned counsel for the petitioner that the petitioner is ready and willing to deposit 10% of the tax arrears, the impugned orders are set aside and the matter is remanded back to the respondent authority for fresh consideration. It is made clear that the respondent authority shall take up the matter afresh only on payment of 10% of the tax arrears as undertaken by the petitioner. The writ petitions are disposed of with the above directions. No costs. Consequently, connected miscellaneous petitions are closed.