GST portal notice non-response and ex parte assessment set aside; matter remitted for fresh adjudication with deposit and hearing.

Non-response to GST portal notices led to an ex parte assessment, and the Madras High Court granted relief after finding the petitioner may have a case on merits. The Court declined to let delay, laches, and limitation under the GST appeal framework bar interference on the facts, and quashed the impugned assessment order. The matter was remitted for fresh adjudication, with the petitioner required to deposit 25% of the disputed tax and file a reply within the stipulated time, after which the respondent must give an opportunity of hearing and decide the matter afresh.

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Issues: Whether the impugned assessment order deserved to be quashed and the matter remitted for fresh consideration, in the circumstances of non-response to portal notices and the plea of limitation raised by the Revenue.

Analysis: The petitioner asserted that it was a small-scale operator and had not responded to the notices uploaded in the GST common portal, resulting in absence of participation before the assessment order. The Revenue opposed interference on the ground of delay, laches, and limitation under the GST appeal framework. On the facts placed before it, the Court found that the petitioner may have a case on merits and exercised discretion to grant relief, while preserving the respondent's power to decide the matter afresh after compliance with a partial deposit and opportunity of reply and hearing.

Conclusion: The impugned order was quashed and the matter was remitted to the respondent for fresh adjudication after the petitioner deposits 25% of the disputed tax and files a reply within the stipulated time.

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