GST Assessment Orders Quashed: Petitioners Win Right to Fresh Review with Consolidated Reply and Timely Reconsideration

HC allowed Writ Petitions challenging GST assessment orders for two assessment years. Despite time bar arguments, court quashed impugned orders and remitted cases back to respondent for fresh consideration. Petitioner directed to file consolidated reply within 30 days, and respondent instructed to pass fresh orders within two months, ensuring fair hearing.

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Issues:
Challenging assessment orders for two different assessment years under GST enactment. Time bar for filing Writ Petitions and appellate remedy under GST enactments.

Analysis:
The petitioner challenged the assessment orders for two different assessment years, 2018-19 and 2019-20, under the GST enactment. The impugned orders were based on discrepancies in the Auto Populated Input Tax, returns filed by the petitioner, and information in various GST forms. The petitioner, a Government Contractor, contended that a proper reconciliation could be made based on a certificate from the Government Department, reducing the tax liability significantly. The petitioner had paid a portion of the demanded amounts after the issuance of the impugned orders.

The respondent argued that the Writ Petitions were time-barred and should be dismissed due to delays, citing a Supreme Court decision. Additionally, the respondent claimed that the appellate remedy was also time-barred under Section 107 of the GST enactments, referencing another Supreme Court ruling. The respondent opposed the petitioner's request for remitting the cases back for a proper explanation.

After hearing both parties, the Court considered the petitioner's health issues and the partial payment made towards the demanded amounts. The Court decided to quash the impugned orders and remit the cases back to the respondent for fresh orders on merits and in accordance with the law. The quashed orders were to be treated as addendum to the respective show cause notices. The petitioner was directed to file a consolidated reply within 30 days, and the respondent was instructed to pass fresh orders within two months, ensuring the petitioner's opportunity to be heard.

In conclusion, the Writ Petitions were disposed of with the above directions, and no costs were awarded. The connected miscellaneous petitions were closed accordingly.

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