GST assessment order quashed and remitted for fresh adjudication subject to conditional deposit and hearing opportunity.

A GST assessment order was quashed and the matter remitted for fresh adjudication because the petitioner was found to have a possible case on merits. The Court directed the petitioner to deposit 25% of the disputed tax within the stipulated time as a condition for reconsideration. The quashed order was to be treated as an addendum to the show cause notice, and the petitioner was to be given an opportunity to reply and be heard before fresh orders were passed.

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Issues: Whether the impugned GST assessment order was liable to be quashed and the matter remitted for fresh consideration, with conditional deposit by the petitioner.

Analysis: The petitioner was found to have a possible case on merits and the Court exercised discretion in its favour. The impugned order was set aside, and the matter was directed to be reconsidered afresh after the petitioner deposited 25% of the disputed tax within the stipulated time. The quashed order was directed to be treated as an addendum to the show cause notice, and the petitioner was to be given an opportunity of hearing before fresh orders were passed.

Conclusion: The impugned order was quashed and the matter was remitted for fresh adjudication, subject to deposit of 25% of the disputed tax and compliance with the directions for reply and hearing.

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