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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment order was liable to be set aside and the matter remanded for fresh consideration on the ground of denial of reasonable opportunity and non-application of mind in the GST proceedings.
Analysis: The impugned order was passed after a show cause notice, but the petitioner stated that no effective opportunity was available before the order was made and that the proceedings came to light only upon attachment of the bank account. The material before the Court indicated a mismatch between ITC reflected in GSTR 2A and the ITC availed in GSTR 3B, and the petitioner also expressed readiness to comply with a partial payment condition. In these circumstances, the Court found that the order required reconsideration after affording a proper opportunity, including a personal hearing, and after receiving a reply with supporting documents.
Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication on payment of 10% of the disputed tax demand and upon grant of reasonable opportunity to the petitioner.
Final Conclusion: The petitioner obtained conditional relief by securing a fresh adjudication on the tax demand, but the dispute was not finally decided on merits.
Ratio Decidendi: An adjudication order in tax proceedings that is passed without affording a reasonable opportunity to respond and be heard may be set aside and remanded for reconsideration with proper procedural safeguards.
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