Effective opportunity to reply in GST adjudication requires access to seized records before fresh reconsideration.

Seizure of books of account, registers, computer data and related material was accepted as a valid explanation for the assessee's inability to file a detailed reply and supporting documents before the assessing authority. In that factual setting, adjudication without an effective opportunity to respond on the merits was considered unsustainable. The proceedings were therefore restored to the stage of reply to the show-cause notice, and the seized materials were required to be furnished by way of copies and extracts so that an effective defence could be filed.

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Issues: Whether the impugned GST order and summary order could be set aside and the matter remitted for fresh adjudication because the assessee was unable to file a detailed reply owing to seizure of documents, and whether copies and extracts of the seized records were required to be furnished.

Analysis: The seizure of books of account, registers, computer data and related material from the assessee's connected premises was undisputed. In that factual setting, the assessee's inability to place a detailed reply and supporting material before the assessing authority was accepted as a valid explanation. The resulting adjudication, passed without effective opportunity to respond on the merits, warranted interference. The appropriate course was to restore the proceedings to the stage of reply to the show-cause notice and to direct furnishing of the seized materials so that an effective defence could be filed.

Conclusion: The impugned order and summary order were set aside, the matter was remitted for reconsideration afresh from the stage of reply to the show-cause notice, and the assessee was entitled to copies and extracts of the seized records.

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