Conditional remand in GST assessment dispute granted fresh hearing after partial pre-deposit and reply filing.

GST registration cancellation and claimed non-monitoring of the portal did not prevent the Court from noting that notices were also sent by e-mail and text message, but it considered it appropriate to grant one more opportunity. The assessment order was conditionally set aside, the petitioner was directed to file a reply and make a partial pre-deposit within the stipulated time, the matter was remitted for fresh consideration, and the bank attachment was raised.

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Issues: Whether the assessment order and consequential bank attachment should be interfered with and the matter remitted to the tax authority for fresh consideration.

Analysis: The petitioner stated that GST registration had already been cancelled, and therefore there was no reason to continuously monitor the GST portal. The authority's stand was that the show cause notice and personal hearing notices were also communicated by e-mail and text message. In these circumstances, the Court found it just and appropriate to grant another opportunity, while requiring the petitioner to make a partial pre-deposit and to file a reply within the stipulated time.

Conclusion: The assessment order was set aside conditionally, the petitioner was permitted to file a reply and obtain a fresh hearing, the matter was remitted for reconsideration, and the bank attachment was raised.

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