GST assessment remitted for fresh adjudication after mismatch dispute, with deposit condition and opportunity to reply before re-ordering.

A GST assessment order was set aside and the matter remitted for fresh adjudication despite an objection that the writ petition was time-barred. The Court noted that the dispute arose from a mismatch between supplies reported in GSTR-1 and GSTR-3B and that the petitioner had not responded to the pre-assessment notices, but considered that the petitioner may still have a case on merits. Balancing that opportunity with revenue protection, the Court directed deposit of 25% of the disputed tax within the stipulated time and filing of a reply within 30 days, and required the respondent to pass a fresh order after considering the reply and hearing the petitioner.

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Issues: Whether the impugned GST assessment order deserved to be set aside and the matter remitted for fresh consideration, despite the objection that the writ petition was time-barred.

Analysis: The petitioner had not replied to the pre-assessment notices and the assessment dispute arose from mismatch between the supplies reported in GSTR-1 and GSTR-3B. The Court found that the petitioner may have a case on merits and exercised discretion to grant another opportunity, while balancing the revenue interest by directing a 25% deposit of the disputed tax within the stipulated time. The order was quashed and treated as an addendum to the show cause notice, and the respondent was directed to pass a fresh order after considering the petitioner's reply and hearing the petitioner.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent for fresh adjudication on merits, subject to deposit of 25% of the disputed tax and filing of a reply within 30 days.

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