GST assessment remanded for fresh hearing where reverse charge liability remained unclear and effective opportunity was denied.

GST assessment orders concerning goods transport agency services claimed to fall under reverse charge were set aside because the record showed a prima facie factual controversy on whether the supplies were wholly under reverse charge or partly under forward charge, and the assessee's case that proceedings were not duly communicated required proper consideration. The matters were remanded for fresh adjudication after the assessee filed a reply with supporting documents and was afforded a reasonable opportunity of hearing, including personal hearing. The remand was made subject to pre-deposit of 10% of the disputed tax demand for each assessment period.

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Issues: Whether the impugned assessment orders, passed in relation to goods transport agency services claimed to fall under the reverse charge mechanism, were liable to be set aside and the matters remanded for fresh consideration after affording the assessee an effective opportunity of reply and hearing.

Analysis: The annual return indicated prima facie that the services were provided on reverse charge basis, while it remained unclear whether any portion of the supplies was on forward charge basis. The record also showed that the petitioner contended that the proceedings had not been duly communicated beyond upload on the GST portal. In these circumstances, the factual matrix required examination by the jurisdictional officer, and the matter warranted reconsideration after the petitioner was put on terms.

Conclusion: The impugned orders were set aside and the matters were remanded for reconsideration, subject to deposit of 10% of the disputed tax demand for each assessment period and submission of reply with supporting documents, followed by a fresh order after reasonable opportunity and personal hearing.

Final Conclusion: The petitioner obtained a fresh opportunity before the assessing authority, but only on compliance with the specified condition of pre-deposit.

Ratio Decidendi: Where the available record discloses a prima facie factual controversy affecting the tax liability, the assessment can be set aside and remanded to ensure a fair opportunity of reply and hearing, subject to terms imposed by the Court.

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