Fresh opportunity in GST assessment matters granted on remand, with personal hearing and conditional deposit before reconsideration.

The Madras High Court set aside the GST assessment order and remanded the matter for fresh consideration because the petitioner had not been given a full opportunity to place supporting material and contest the demand. Although the petitioner claimed the works were executed during the VAT regime and no GST was payable, the record showed no proof of receipt of the reply, no invoices or VAT payment evidence, and no effective participation in the proceedings. The Court therefore ordered reconsideration with a fresh personal hearing, subject to deposit of 10% of the disputed tax demand.

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Issues: Whether the impugned GST assessment order was liable to be set aside and the matter remanded for fresh consideration.

Analysis: The petitioner asserted that the underlying works were executed during the VAT regime and that GST was not payable. The respondent pointed out that the reply to the show-cause notice was not shown to have been received, no supporting invoices or proof of VAT payment were produced, and the petitioner had not participated in the proceedings. Even so, the Court found that the petitioner should be given one more opportunity to place materials and contest the demand, but only on terms.

Conclusion: The impugned order was set aside and the matter was remanded for reconsideration, subject to deposit of 10% of the disputed tax demand and grant of a fresh opportunity, including personal hearing.

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