Ex parte GST adjudication set aside and remanded for fresh consideration before a different proper officer.

An ex parte GST order and the resulting recovery proceedings were set aside because the petitioner had not filed a reply to the show-cause notice and sought a fresh opportunity to contest the matter. Concerns were raised that the same officer had issued audit observations and then proceeded with the notice and order, and the matter was therefore remitted for reconsideration. Fresh adjudication was directed before a proper officer other than the one who passed the earlier order, with liberty to the petitioner to file replies and raise all contentions. The remand was treated as appropriate to secure a fair hearing and fresh determination.

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Issues: Whether the ex parte order and recovery proceedings under GST were liable to be set aside and the matter remitted for fresh consideration by a different proper officer.

Analysis: The petitioner did not file a reply to the show-cause notice and sought an opportunity to contest the matter afresh. The challenge also raised concern that the same officer had earlier issued audit observations and then proceeded with the show-cause notice and order. The respondents did not oppose setting aside the ex parte order and remitting the matter, and it was considered appropriate that the fresh proceedings be assigned to an officer other than the one who passed the impugned order, with liberty to the petitioner to file replies and raise all contentions before the proper officer.

Conclusion: The impugned order and recovery proceedings were set aside and the matter was remitted for reconsideration afresh by a proper officer other than the one who passed the earlier order.

Ratio Decidendi: Where an ex parte GST order is set aside and the matter is remanded, the fresh adjudication may be directed before a different proper officer to ensure a fair reconsideration and opportunity of hearing.

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