Summary
- The Karnataka High Court quashed a GST assessment order against Vulcan Metallurgical Works, ruling that the taxpayer was denied a mandatory personal hearing.
- The court emphasized that Section 75(4) of the GST Act requires an opportunity for a personal hearing before any adverse decision, regardless of whether requested.
- Both the assessment order dated 29.06.2019 and the appellate order dated 04.08.2020 were annulled, directing the tax authority to conduct a new hearing within four weeks.
- This ruling reinforces the principle of natural justice in tax adjudications, potentially impacting future GST assessments across India.
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