GST assessment quashed and remitted for fresh adjudication after one final opportunity to reply and be heard.

The Madras HC set aside a GST assessment order and remitted the matter for fresh adjudication after finding that the petitioner should be given one further opportunity to reply and be heard. Although the petitioner had not responded to earlier notices or attended personal hearing, the Court granted partial relief and balanced that indulgence with compliance conditions, including a monetary deposit and filing of a reply within the stipulated time. The quashed order was to operate as an addendum to the show cause notice, and the respondent was directed to decide the matter afresh on merits after hearing the petitioner.

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Issues: Whether the impugned GST assessment order was liable to be quashed and the matter remitted for fresh consideration after granting the petitioner an opportunity to reply and be heard.

Analysis: The petitioner had not responded to the notices or appeared for personal hearing, but the Court accepted that some indulgence was warranted. Balancing the respondent's objection on limitation with the petitioner's request for one opportunity, the Court granted partial relief by setting aside the impugned order and directing fresh consideration, conditioned on a monetary deposit and filing of reply within the stipulated time. The quashed order was directed to be treated as an addendum to the show cause notice, and the respondent was directed to pass a fresh order on merits after hearing the petitioner.

Conclusion: The impugned order was quashed and the matter was remitted for de novo adjudication with directions, subject to deposit and compliance by the petitioner.

Ratio Decidendi: Where the Court finds that a matter can be fairly reconsidered, it may quash the impugned order and remit the proceedings for fresh adjudication while imposing conditions to ensure compliance and effective hearing.

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