Natural justice in GST assessment led to quashing of order, remand, and conditional relief after deposit and hearing opportunity.

Natural justice required relief where the petitioner was not given an effective opportunity of hearing before the assessment order was passed, though the Court also noted that the petitioner was expected to monitor the GST portal and was not entirely blameless. Balancing these factors, the Court quashed the assessment order and consequential bank attachment, remanded the matter for fresh consideration, and directed that the petitioner be given a reasonable opportunity to file a reply and be heard personally. The relief was made conditional on deposit of 10% of the disputed tax demand.

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Issues: Whether the impugned assessment order and consequential bank attachment should be quashed and the matter remanded for fresh consideration on the ground that the petitioner was not afforded a proper opportunity of hearing, subject to deposit of a portion of the disputed tax demand.

Analysis: The petitioner asserted absence of effective notice and hearing, supported by medical records showing ill health during the relevant period. The impugned order indicated that the petitioner was not heard before it was passed. The Court also noted that the petitioner was expected to monitor the GST portal, and therefore was not entirely blameless. Balancing these considerations, the Court held that the interest of justice warranted an opportunity to contest the demand, but only on terms.

Conclusion: The impugned order was quashed, the matter was remanded for reconsideration, and the petitioner was directed to remit 10% of the disputed tax demand, file a reply to the show cause notice, and be granted a reasonable opportunity including personal hearing; the bank attachment was directed to stand raised.

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