GST adjudication requires effective hearing; demand set aside and matter remanded for fresh consideration on conditions.

A GST demand under section 74 was set aside because the petitioner contended that notices were uploaded only on the GST portal and that no effective opportunity of hearing was afforded. The court noted the grievance of non-receipt and absence of participation in adjudication, and found that the order had been passed without effective participation by the petitioner. The dispute was therefore remanded for fresh adjudication, with liberty to file objections and documents, subject to payment of 10% of the total demand as a condition for reconsideration.

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Issues: Whether the demand order passed under section 74 could be sustained when the petitioner contended that notices were uploaded only on the GST portal and no effective opportunity of hearing was afforded, and whether the matter required remand.

Analysis: The petitioner was assessed to interest for belated filing of returns under section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. The record showed that notice had been issued, but the petitioner asserted non-receipt and absence of participation in the adjudication. The impugned order imposed a liability of Rs. 6,24,779/- without effective participation by the petitioner. In view of the grievance regarding lack of sufficient opportunity, and following the approach adopted in a similar matter, the order was set aside and the dispute was directed to be reconsidered afresh on terms.

Conclusion: The demand order was set aside and the matter was remanded for fresh adjudication, subject to the petitioner paying 10% of the total demand and thereafter filing objections and documents for reconsideration.

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