GST assessment remand conditioned on partial payment after prior hearing opportunities were not effectively availed.

In GST assessment proceedings, the court noted that intimation, show cause notice, and multiple hearing opportunities had already been issued, and that a registered person was expected to monitor the portal. As the taxpayer had not effectively participated or placed objections on record, the court nevertheless granted one further opportunity to contest the demand. The assessment orders were quashed and the matter was remitted to the assessing officer, subject to the taxpayer remitting 10% of the disputed tax demand for each assessment period, filing a reply, and being given a fresh hearing before new orders are passed.

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Issues: Whether the GST assessment orders were liable to be quashed for want of effective opportunity of hearing, and whether the matter should be remitted on terms.

Analysis: The assessment records showed that an intimation and show cause notice had been issued and that multiple opportunities, including personal hearings, were granted. The explanation for non-participation was not accepted, as a registered person was expected to monitor the portal. At the same time, the petitioner had not placed objections on record and was to be given one further opportunity to contest the demand.

Conclusion: The assessment orders were quashed and the matter was remitted, subject to the petitioner remitting 10% of the disputed tax demand for each assessment period, filing a reply, and receiving a fresh opportunity of hearing before the assessing officer passes new orders.

Ratio Decidendi: In GST proceedings, where notices and hearing opportunities have been issued on record but the taxpayer has not effectively participated, interference may be granted only to afford a further opportunity, and such relief may be made conditional on payment and remand.

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