GST adjudication remanded for fresh consideration after Finance (No.2) Act, 2024 amendments required re-evaluation of the order.

The adjudication order was set aside and the matter remanded for fresh adjudication because the subsequent insertion of Section 16(5) under the Finance (No.2) Act, 2024 required reconsideration by the competent authority. The petitioner did not press the constitutional challenge to Section 16(4) of the GST enactments, and the existing adjudication was treated as requiring re-evaluation in light of the amended position. The Adjudicating Authority must now re-adjudicate the matter on that basis.

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Issues: Whether the adjudication order passed pursuant to the show cause notice was liable to be set aside and the matter remanded for fresh adjudication in light of the amendments introduced by the Finance (No.2) Act, 2024.

Analysis: The petitioner did not press the constitutional challenge to Section 16(4) of the GST enactments. In view of the subsequent insertion of Section 16(5) and the respondents' objection to a fresh consideration, the existing adjudication was treated as requiring reconsideration by the competent authority.

Conclusion: The adjudication order was set aside and the matter was remanded to the Adjudicating Authority for re-adjudication in the light of the Finance (No.2) Act, 2024.

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