GST excess refund disputes remanded for fresh adjudication after non-participation, with opportunity to reply and personal hearing.

In GST proceedings concerning alleged excess refund, the Madras HC set aside the assessment orders because the petitioner had not participated in the original proceedings and had failed to monitor the GST portal and respond to notices. To secure an opportunity to contest the demand, the Court remitted the matters for fresh adjudication, permitted the petitioner to file replies to the show cause notices, and directed the authority to grant a reasonable opportunity, including personal hearing, before passing fresh orders. The remand was made conditional on deposit of 10% of the disputed tax demand for each relevant month within the stipulated time.

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Issues: Whether the assessment orders concerning alleged excess refund were liable to be set aside and the matter remanded for fresh consideration on account of non-participation by the petitioner.

Analysis: The proceedings related to alleged excess refund under the GST regime. The petitioner had not participated in the assessment proceedings, and the non-participation was attributed to failure to monitor the GST portal and respond to the notices issued. In order to afford an opportunity to contest the demand, the Court considered it just and appropriate to set aside the impugned orders and remit the matters for reconsideration, while imposing a condition that 10% of the disputed tax demand for each relevant month be remitted within the stipulated time. The petitioner was also permitted to file a reply to the show cause notices, and the respondent was directed to grant a reasonable opportunity including personal hearing before passing fresh orders.

Conclusion: The assessment orders were set aside and the matters were remanded for fresh adjudication subject to deposit of 10% of the disputed tax demand for each relevant month and filing of reply within the stipulated period.

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