Denial of proper service in GST assessment justified remand for fresh adjudication, subject to a deposit condition.

A GST assessment was challenged on the ground that the show cause notice and assessment order were uploaded only on the portal and not otherwise served, resulting in denial of participation in adjudication. The Madras HC accepted the complaint of lack of proper opportunity and restored the matter for fresh adjudication, subject to deposit of 10% of the disputed tax and filing of objections. If those conditions are not complied with, the assessment order stands restored.

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Issues: Whether the assessment order deserved to be set aside for want of proper service and opportunity, and whether the matter should be remanded on payment of part of the disputed tax.

Analysis: The petitioner complained that the show cause notice and the assessment order were uploaded on the GST portal and were not otherwise served, resulting in non-participation in the adjudication. The respondent did not seriously oppose a further opportunity. The Court accepted the grievance of denial of opportunity and considered it appropriate to restore the matter for fresh adjudication, while directing deposit of 10% of the disputed tax as a condition for reopening the proceedings.

Conclusion: The assessment order was set aside and the matter was remitted for fresh consideration upon compliance with the stipulated deposit and filing of objections; failing such compliance, the assessment order would stand restored.

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