Non-service of tax notices led to assessment being treated as show cause notice and reconsidered after fresh objections.

Non-service of assessment notices and inability to access the common portal justified setting aside the assessment where the taxpayer had not been given a real opportunity to participate in adjudication. The High Court treated the assessment order as a show cause notice, permitted the taxpayer to file objections and be heard afresh, and directed reconsideration in accordance with law. The Court also noted the taxpayer's readiness to deposit part of the disputed tax as supporting the request for reopening.

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Issues: Whether the assessment order could be sustained when the petitioner complained of non-service of the notices and inability to participate in the adjudication, and whether the matter should be reopened for fresh objections.

Analysis: The order was based on alleged discrepancies noticed in inspection and on the petitioner's failure to reply to the notices uploaded in the common portal. The petitioner asserted that the notices and assessment order were not served by tender or registered post and that the portal could not be accessed. In the circumstances, and in view of the petitioner's readiness to deposit part of the disputed tax and to file objections, the assessment was set aside to enable a fresh opportunity of reply and hearing.

Conclusion: The assessment order was set aside and the matter was directed to be treated as a show cause notice, with liberty to the petitioner to file objections and with consequential reconsideration by the respondent in accordance with law.

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