GST assessment quashed and remitted for fresh adjudication, with partial deposit and hearing safeguards protecting revenue interests.

Writ relief was granted against a GST assessment where the petitioner had not responded to notices and had delayed the statutory appeal, but explained the default by reference to non-service, age, and medical condition. The HC interfered with the assessment and quashed it, then balanced revenue interests by directing a partial deposit and a composite reply before remitting the matter for fresh adjudication on merits after hearing both sides. The outcome was conditional relief: the assessment was set aside, but the revenue's position was protected through procedural safeguards and compliance requirements.

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Issues: (i) Whether the impugned assessment order was liable to be interfered with in view of the petitioner's non-response and delay in pursuing the statutory remedy; (ii) Whether the matter required fresh consideration on terms safeguarding the revenue.

Issue (i): Whether the impugned assessment order was liable to be interfered with in view of the petitioner's non-response and delay in pursuing the statutory remedy?

Analysis: The petitioner asserted that the notices preceding the assessment order were not noticed and that the statutory appeal was not filed in time for the same reason. The petitioner also relied on age and medical condition to explain the default. The respondent resisted the writ petition on the ground of delay and the availability of an appellate remedy under the GST framework.

Conclusion: The impugned assessment order was interfered with and quashed.

Issue (ii): Whether the matter required fresh consideration on terms safeguarding the revenue?

Analysis: The Court balanced the interests of both sides by requiring a partial deposit and a composite reply, and directed the respondent to re-adjudicate the matter on merits after giving the petitioner an opportunity of being heard.

Conclusion: The matter was remitted for fresh assessment on merits after compliance with the directed deposit and filing of reply.

Final Conclusion: The petitioner obtained partial relief by setting aside the impugned assessment and securing a fresh adjudication, but only after compliance with the specified conditions safeguarding the revenue.

Ratio Decidendi: Where a tax assessment is assailed in writ proceedings and the Court finds it appropriate to balance equities, the impugned order may be quashed and the matter remitted for fresh decision with procedural safeguards and an opportunity of hearing.

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