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Issues: Whether the assessment order passed under the GST regime was liable to be set aside for want of effective opportunity of hearing, and whether recovery by way of garnishee proceedings should be kept in abeyance pending compliance with the directions issued.
Analysis: The challenge was founded on the inability of the assessee to access the GST portal and respond to the notices, resulting in non-participation in the adjudication. The dispute related to an alleged mismatch between GSTR-7 and GSTR-3B, and the assessee expressed readiness to deposit 25% of the disputed tax and file objections if given one final opportunity. In those circumstances, the order of assessment was set aside and the assessee was directed to make the stipulated deposit and submit objections within the prescribed time, after which the respondent was required to consider the objections and pass orders in accordance with law after granting a reasonable opportunity of hearing. The garnishee proceedings were directed to remain in abeyance for the limited period granted for compliance.
Conclusion: The assessment order was quashed and the assessee was granted a conditional opportunity to contest the matter afresh, while recovery action was temporarily restrained subject to compliance.
Ratio Decidendi: Where effective participation in adjudication is denied due to inability to access the portal and the assessee seeks a final opportunity to rebut the proposed demand, the assessment may be set aside and the matter restored for fresh consideration on compliance with stipulated conditions, consistent with natural justice.
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