GST assessment quashed for ineffective service; matter remitted for fresh adjudication after reply, hearing and conditional pre-deposit.

The Madras HC held that where cancellation of GST registration prevented portal access and notices and hearing intimation were effectively not served, writ interference was justified despite objections on delay and appellate limitation. The Court treated the impugned assessment as an addendum to the show cause notice, quashed it, and remitted the matter for fresh adjudication after the petitioner filed a reply and was given an opportunity of hearing. As an equitable condition, the Court directed deposit of 25% of the disputed tax before reconsideration.

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Issues: Whether the impugned GST assessment order was liable to be quashed and the matter remitted for fresh consideration with an opportunity to reply and comply with the directed pre-deposit.

Analysis: The petitioner's grievance arose from non-access of the GST portal after cancellation of registration, resulting in non-service in effect of the notices and personal hearing intimation. The respondent opposed interference on the ground of delay and alternative appellate limitation, but the Court found that the petitioner could have a case on merits. The Court exercised writ discretion to interfere, while balancing the equities by requiring a deposit of 25% of the disputed tax, treating the impugned order as an addendum to the show cause notice, and directing a fresh decision after reply and hearing.

Conclusion: The impugned order was quashed and the matter was sent back for fresh adjudication, subject to the petitioner's deposit and reply.

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