GST assessment set aside for denial of opportunity, with remand granted subject to partial deposit and fresh hearing.

The HC set aside the GST assessment order because the taxpayer had not participated in the proceedings and the notices and orders were uploaded only in the GST portal's "view additional notices and orders" tab. Finding that the interest of justice required a further opportunity to contest the demand on merits, the Court directed remand on terms. The taxpayer agreed to remit 10% of the disputed tax demand, after which a reply was to be filed, a personal hearing granted, and a fresh order passed.

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Issues: Whether the assessment order deserved to be set aside for denial of a reasonable opportunity to contest the tax demand on merits, with consequential remand for fresh consideration.

Analysis: The petitioner did not participate in the proceedings leading to the impugned assessment order. The notices and orders were stated to have been uploaded only on the GST portal in the "view additional notices and orders" tab. In these circumstances, the Court found that the interest of justice required an opportunity to be granted to the petitioner, but on terms. The petitioner also expressed willingness to remit 10% of the disputed tax demand as a condition for remand.

Conclusion: The assessment order was set aside subject to payment of 10% of the disputed tax demand within the stipulated time, followed by filing of reply, grant of personal hearing, and issuance of a fresh order.

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