Reasonable opportunity in GST assessment led to conditional remand, with fresh hearing after partial remittance of disputed demand.

A GST assessment order arising from scrutiny proceedings was set aside because the petitioner had not been given a reasonable opportunity to contest the demand on merits. The Court directed a fresh consideration after the petitioner remits 10% of the disputed demand, with liberty to file a detailed reply and to be heard personally before a new order is passed. The dispute concerned tax demand stated to relate to TDS deductions made by Government departments, and the remand was made conditional on partial remittance.

---

---

Issues: Whether the impugned tax assessment order was liable to be set aside for want of a reasonable opportunity and whether the matter should be remitted for fresh consideration on condition of remittance of a portion of the disputed tax demand.

Analysis: The assessment arose from scrutiny proceedings relating to GST returns and the impugned demand was stated to concern TDS deductions made by Government departments. The petitioner sought an opportunity to contest the demand on merits and agreed to remit 10% of the disputed demand as a condition for remand. The Court found that, in the circumstances, it was just and necessary to afford a further opportunity to the petitioner, with liberty to submit a detailed reply and to be heard personally before a fresh order was passed.

Conclusion: The impugned assessment order was set aside conditionally, the petitioner was required to remit 10% of the disputed tax demand and the respondent was directed to provide a fresh opportunity, including personal hearing, and then pass a new order.

---