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Issues: Whether the impugned GST demand orders, based on returns and input-tax-credit data notwithstanding cancellation of registration, could be sustained, and whether the matters should be remitted for fresh consideration.
Analysis: The registration had already been cancelled with retrospective effect, so reliance on the petitioner's return filing for the disputed period created an inconsistency. At the same time, the petitioner had not replied to the show-cause notices or participated in the personal hearings. In these circumstances, the impugned orders were found fit to be interfered with and the matters were remanded for fresh orders on merits, with an opportunity of hearing and a condition to deposit 10% of the disputed tax.
Conclusion: The impugned orders were quashed and the matters were sent back for fresh adjudication, subject to deposit and further hearing, in favour of the assessee in part.
Ratio Decidendi: Where a demand order proceeds on an apparent contradiction with the cancellation of registration and the assessee has not been afforded a meaningful reconsideration on merits, the proper course is to set aside the order and remand the matter for fresh adjudication after hearing the assessee.
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