Natural justice in GST assessment led to remand after the taxpayer was denied an effective chance to reply and be heard.

Natural justice was found to require a fresh opportunity before confirmation of the GST demand, where the show cause notice and consequential order were uploaded on the GST portal and the taxpayer claimed no effective communication in any other mode. The HC set aside the assessment order because the matter had been decided for want of a reply to the notice, and held that the dispute should be reconsidered after giving the taxpayer an opportunity to reply and be heard. The matter was remanded for fresh adjudication subject to deposit of 10% of the disputed tax demand.

---

---

Issues: Whether the GST assessment order was liable to be set aside for breach of natural justice and the matter remanded for fresh consideration.

Analysis: The order had been passed after the show cause notice and the consequential order were uploaded on the GST portal, while the petitioner claimed absence of communication in any other mode and sought an opportunity to contest the demand on merits. The order was made because no reply had been filed to the show cause notice, but the Court found that the matter required reconsideration with an opportunity of reply and hearing.

Conclusion: The impugned order was set aside and the matter was remanded for reconsideration, subject to deposit of 10% of the disputed tax demand and followed by reply, personal hearing, and a fresh order.

---