Natural justice in GST assessment: order set aside and remitted after deposit condition for fresh hearing on reverse charge liability.

The assessment order was set aside because the assessee was found to have lacked an effective opportunity to contest the GST demand, as the notices had been uploaded on the portal in a manner said to have escaped attention. The dispute concerned non-payment of reverse charge mechanism liability, which was linked to an alleged inadvertent error in filing GSTR-3B returns. In the interests of justice, the matter was remitted for fresh adjudication, subject to deposit of a portion of the disputed demand and after granting a reasonable opportunity, including personal hearing.

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Issues: Whether the assessment order was liable to be set aside for want of reasonable opportunity and whether the matter should be remitted for fresh consideration on terms.

Analysis: The writ petition challenged the order in original on the ground that the petitioner had no effective opportunity to contest the tax demand, the notices having been uploaded on the GST portal in a manner said to have escaped the petitioner's attention. The Court noted that the tax proposal related to non-payment of reverse charge mechanism liability and accepted that the dispute was said to have arisen from an inadvertent error in filing GSTR-3B returns. Taking into account the grievance relating to lack of participation in the proceedings, the Court held that the interest of justice warranted reconsideration, while also putting the petitioner on terms by requiring deposit of a portion of the disputed demand.

Conclusion: The impugned assessment order was set aside and the matter was remitted for fresh adjudication after compliance with the condition of deposit and after affording the petitioner a reasonable opportunity, including personal hearing.

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