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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 orders confirming GST demand could be sustained when the assessee claimed lack of effective opportunity to object, and whether the matters should be remanded for fresh consideration.
Analysis: The assessee contended that the impugned orders had been uploaded only in the GST portal's additional notices and orders tab and that the discrepancy between GSTR-3B and GSTR-2A could be explained if an opportunity were granted. The orders showed that the tax proposal had been confirmed for non-filing of objections and non-participation in the personal hearing. In the circumstances, the absence of a meaningful opportunity justified interference and a remand on terms, including payment of 10% of the disputed tax demand for each assessment period, filing of a reply, and grant of a personal hearing before fresh orders were passed.
Conclusion: The assessment 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, with consequential raising of the bank attachments.
Ratio Decidendi: Where an assessment is made without an effective opportunity to contest the tax demand on merits, the order may be set aside and remitted for fresh adjudication on terms that secure the revenue and preserve the assessee's right to be heard.
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