Reasonable opportunity in tax assessment leads to remand for fresh adjudication after conditional deposit and hearing.

An assessment order based on GSTR-3B returns and reverse charge mechanism entries was set aside because the taxpayer had not been given a fair opportunity to contest the demand on merits. The court required the matter to be reconsidered after the taxpayer deposits 10% of the disputed demand, files a reply to the show cause notice, and is given a reasonable opportunity of hearing, including personal hearing. Fresh adjudication was directed on compliance with these conditions, ensuring the demand is examined after meaningful participation by the taxpayer.

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Issues: Whether the assessment order could be sustained when the petitioner claimed denial of a reasonable opportunity to contest the tax demand on merits, and whether the matter should be remitted for fresh adjudication.

Analysis: The order was passed after the petitioner did not reply to the show cause notice, and the dispute related to the petitioner's GSTR 3B returns and the amounts shown towards reverse charge mechanism. In the circumstances, the interest of justice required that the petitioner be given an opportunity to answer the demand on merits, but only after being put on terms by directing a deposit of 10% of the disputed demand. The petitioner was also permitted to file a reply and to receive a reasonable opportunity, including a personal hearing, before fresh disposal.

Conclusion: The assessment order was set aside and the matter was remitted for fresh consideration after compliance with the condition of deposit and the filing of a reply.

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