Natural justice in tax assessment: order set aside and matter restored for fresh adjudication subject to deposit and objections.

The assessment was set aside for breach of natural justice because repeated adjournment requests on medical grounds were not meaningfully considered and the petitioner was not given an effective chance to explain the mismatch between GSTR-2A and GSTR-3B. The Court restored the matter for fresh adjudication, subject to the petitioner depositing 25% of the disputed tax and filing objections with supporting materials within the stipulated time. If those conditions are not met, the original assessment will revive.

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Issues: Whether the assessment order was liable to be set aside for violation of natural justice and whether the matter should be restored for fresh consideration after granting an opportunity to the petitioner.

Analysis: The petitioner complained that repeated requests for adjournment on medical grounds were not considered and that the assessment was completed without affording a meaningful opportunity to explain the alleged mismatch between GSTR-2A and GSTR-3B. The respondent did not seriously oppose a fresh opportunity being granted. The Court accepted that the impugned order required interference and permitted the dispute to be re-examined after compliance with a deposit condition and filing of objections along with supporting materials.

Conclusion: The assessment order was set aside and the matter was restored for fresh adjudication after the petitioner deposits 25% of the disputed tax and files objections within the stipulated time, failing which the original assessment would revive.

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