CGST assessment orders set aside and remanded for fresh hearing, subject to deposit of admitted tax liability.

Assessment orders under the CGST/SGST regime were set aside where the taxpayer had not accessed the portal after registration cancellation and may not have been aware of the later orders. The Court found that a fresh hearing was warranted and remitted the matter to the jurisdictional assessing authority for reconsideration. That relief was made conditional on the taxpayer remitting the admitted output tax liability of about Rs. 10 lakhs within two weeks, reflecting a balance between procedural fairness and payment of undisputed tax dues.

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Issues: Whether the impugned assessment orders under the CGST/SGST regime were liable to be set aside and the matter remitted for fresh consideration, and whether such relief could be made conditional on payment of the admitted tax liability.

Analysis: The petitioner had not accessed the portal after cancellation of registration and the assessment orders were issued later. In these circumstances, the Court found substance in the plea that the petitioner may not have been aware of the orders. At the same time, the petitioner had admitted an output tax liability of about Rs.10 lakhs for the relevant months, which remained unpaid. The Court therefore balanced the need for a fresh hearing with the admitted liability by directing deposit of the admitted amount as a condition for restoration.

Conclusion: The assessment orders were set aside and the matter was remanded to the jurisdictional assessing authority for fresh orders after hearing the petitioner, subject to the petitioner remitting Rs.10 lakhs within two weeks.

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