Ex parte GST adjudication set aside conditionally, with remand for reply, personal hearing, and fresh order on terms.

An ex parte GST order-in-original was set aside because the petitioner had not effectively participated in the adjudication and claimed lack of awareness until the DRC-7 was uploaded later. The Madras HC held that the petitioner should be given an opportunity to contest the demand, but only on terms requiring remittance of a specified amount within the stipulated time. The matter was remitted for fresh adjudication, with liberty to file a reply and a direction to grant a personal hearing before passing a fresh order after receipt of the amount.

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Issues: Whether the ex parte order-in-original challenging the GST demand should be set aside and the matter remitted for fresh adjudication with an opportunity to file reply and be heard.

Analysis: The petitioner asserted lack of awareness of the proceedings because the DRC-7 was uploaded only later, and the record indicated that the petitioner had not participated in the adjudication. The dispute involved returns-related discrepancies and a substantial tax demand. The Court held that the petitioner should be given an opportunity to contest the demand, but only upon being put on terms by remitting a specified amount within the stipulated time.

Conclusion: The impugned order was set aside conditionally, the petitioner was permitted to file a reply, and the respondent was directed to afford a personal hearing and pass a fresh order after receipt of the stipulated amount.

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