Reasonable opportunity in tax assessment can justify remand for fresh adjudication when merits were not effectively contested.

A tax assessment confirmed without an effective opportunity to contest the demand on merits may be set aside and remanded for fresh adjudication after a reasonable hearing on suitable terms. The document notes that where objections were not filed and the assessee did not participate in the personal hearing, but later claimed ineffective communication through the GST portal and sought to explain mismatches between returns, reconsideration can be warranted if terms such as partial payment and filing of a reply are imposed before a fresh hearing and decision. It also records that consequential attachment may be raised when the assessment is remitted for reconsideration.

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Issues: Whether the assessment order was liable to be set aside and the matter remanded on the ground that the petitioner was not afforded a reasonable opportunity to contest the tax demand on merits.

Analysis: The assessment was confirmed because objections were not filed and the petitioner did not participate in the personal hearing. The petitioner asserted lack of effective communication of the proceedings through the GST portal and stated that the discrepancy between the GSTR 3B returns and the GSTR 2A returns could be explained if an opportunity were granted. In the circumstances, the matter was considered fit for reconsideration by providing an opportunity on terms, including payment of a portion of the disputed demand and filing of a reply, followed by a fresh hearing and decision.

Conclusion: The assessment order was set aside and the matter was remanded for fresh consideration with an opportunity of hearing to the petitioner, and the attachment pursuant to the assessment was raised.

Final Conclusion: The writ petition resulted in remand for reconsideration after granting an opportunity to the petitioner on specified terms, with consequential relief against the attachment.

Ratio Decidendi: Where a tax demand is confirmed without an effective opportunity to contest the merits, the assessment may be set aside and remanded for fresh adjudication after grant of reasonable hearing on suitable terms.

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