Meaningful opportunity in GST assessment led to remand after portal-based notices and denied personal hearing.

A confirmed GST demand relating to alleged wrongful availment of Input Tax Credit was set aside because the petitioner was not given a meaningful opportunity to contest the proposal on merits. The record indicated that notices and the order were uploaded on the GST portal, but no effective chance was afforded to file a reply or participate in the personal hearing. The matter was remanded for fresh consideration on the condition that the petitioner remits 10% of the disputed tax demand, submits a reply to the show cause notice, and is given a reasonable opportunity, including personal hearing.

---

---

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

Analysis: The dispute arose from a confirmed tax proposal relating to alleged wrongful availment of Input Tax Credit. The petitioner asserted that the notices and order were uploaded on the GST portal and that no effective opportunity was given to reply or participate in the personal hearing. The record also showed that the proposal had been confirmed because no reply was filed and no personal hearing was attended. In these circumstances, the absence of a meaningful opportunity justified interference and reconsideration, while balancing the equities by imposing a condition for remand.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after the petitioner remits 10% of the disputed tax demand, files a reply to the show cause notice, and is given a reasonable opportunity including personal hearing.

---