GST Assessment Order Overturned: Petitioner Granted Opportunity to Respond and Respondent Directed to Issue Fresh Order

HC quashed the impugned GST assessment order for assessment year 2018-19, remitting the case back to the respondent. The court directed the petitioner to file a consolidated reply within 30 days and instructed the respondent to pass fresh orders within three months, ensuring proper hearing opportunity. The writ petition was disposed of without costs.

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Issues:
Challenge to impugned order dated 12.08.2023 for assessment year 2018-19 in GSTIN. 33AGDPR8077R1Z1.

Analysis:
The petitioner challenged the impugned order passed by the second respondent confirming the demand proposed in DRC 01 dated 29.04.2024. The impugned order noted the petitioner's failure to respond to the show cause notice or attend personal hearings. The petitioner had filed returns in GST DRC 01A part B and GST DRC 03 on 28.04.2022, which were not considered by the second respondent. Subsequently, the petitioner sent a representation to the first respondent after the impugned order was passed.

The Court observed that the petitioner had the opportunity to request the second respondent to exercise discretion under Section 161 of the GST Act, 2017. The Court deemed the impugned order unsustainable in its current form. Consequently, the impugned order was quashed, and the case was remitted back to the second respondent for fresh orders on merits and in accordance with the law. The quashed order was to be treated as an addendum to the show cause notice in DRC 01 dated 29.04.2024.

The petitioner was directed to file a consolidated reply within 30 days from receiving a copy of the order. The second respondent was instructed to pass fresh orders expeditiously, preferably within three months, ensuring the petitioner's opportunity to be heard. The Writ Petition was disposed of with the mentioned directions, with no costs incurred. Connected miscellaneous petitions were closed accordingly.

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