GST assessment orders quashed and remanded for fresh adjudication, subject to deposit, reply filing, and hearing compliance.

GST assessment orders were quashed and the matters remitted for fresh adjudication where the petitioner had an arguable case on merits despite not replying to the notices earlier. The Court directed compliance with conditions, including deposit of 25% of the disputed tax within the stipulated time, filing of a reply, and appearance for hearing. Fresh orders were to be passed on merits in accordance with law, ensuring the petitioner an effective hearing before reconsideration.

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Issues: Whether the impugned GST assessment orders were liable to be set aside and the matters remitted for fresh consideration on merits, subject to deposit and filing of reply.

Analysis: The notices preceding the assessment orders had not been replied to, but the Court accepted that the petitioner might still have an arguable case on merits. In the circumstances, the Court exercised discretion to quash the impugned orders and restore the matters to the respondent for fresh adjudication, while directing the petitioner to deposit 25% of the disputed tax within the stipulated time, file a reply, and appear for hearing. The respondent was directed to pass fresh orders on merits in accordance with law.

Conclusion: The impugned orders were set aside and the matters were remitted for fresh orders on merits, subject to compliance with the directed deposit and reply requirements.

Final Conclusion: The writ petitions were disposed of by granting partial relief to the petitioner through remand, with the disputed assessment orders quashed and the respondent required to decide the matter afresh after hearing the petitioner.

Ratio Decidendi: Where the petitioner shows a possible case on merits, the Court may set aside assessment orders and remit the matter for fresh adjudication, subject to compliance with reasonable conditions and observance of hearing requirements.

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