GST assessment set aside for fresh adjudication after opportunity to reply and conditional partial tax deposit

GST assessment proceedings may be reopened where the taxpayer was not properly able to respond to pre-assessment notices, and the matter can be remitted for fresh adjudication on merits. The assessment order was set aside after the court accepted that the petitioner should be given an opportunity to file a consolidated reply and present the grievance before the assessing authority. Relief was made conditional on a 25% deposit of the disputed tax from the Electronic Cash Ledger, to be followed by reconsideration of the case after the reply is filed within the stipulated time.

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Issues: Whether the impugned GST assessment order confirming the demand should be quashed and the matter remitted for fresh consideration, with the petitioner being given an opportunity to file a consolidated reply and make a part deposit.

Analysis: The petitioner contended that the notices preceding the assessment order had not been properly brought to his attention. The respondent opposed the writ petition on the ground of delay and limitation. The Court found that the petitioner should be given an opportunity to ventilate his grievance before the assessing authority on terms. It therefore directed deposit of 25% of the disputed tax from the Electronic Cash Ledger, set aside the impugned order, and remitted the matter for fresh adjudication on merits after receipt of the petitioner's consolidated reply.

Conclusion: The impugned assessment order was quashed and the matter was remitted to the respondent for fresh consideration, with the petitioner required to comply with the directed deposit and file reply within the stipulated time.

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