Conditional reopening of GST assessment allowed after partial pre-deposit and fresh objections on mismatches and e-way bill issues.

Where an assessee sought a further opportunity to explain GST mismatches between GSTR-3B and GSTR-2A and issues relating to e-way bills, the Madras HC treated the assessment order as a show cause notice on condition that 25% of the disputed tax be deposited. The court directed that amounts already recovered or paid be adjusted, and required the authority to consider the objections and supporting materials after granting a reasonable hearing. On non-compliance with the deposit and objection-filing conditions, the original order was liable to stand restored.

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Issues: Whether the impugned GST assessment order should be set aside and the petitioner be permitted to raise objections with supporting materials after making a partial pre-deposit.

Analysis: The assessment arose from alleged mismatch between GSTR 3B and GSTR 2A and non-generation of e-way bills. The petitioner sought one final opportunity to explain the discrepancies and expressed readiness to deposit 25% of the disputed tax. In view of the consent recorded and the need to afford an effective opportunity to place objections and materials, the assessment order was directed to be treated as a show cause notice after compliance with the stipulated deposit condition. The order also provided for adjustment of amounts already recovered or paid and required consideration of the objections in accordance with law after reasonable hearing.

Conclusion: The impugned assessment order was set aside conditionally, the petitioner was required to deposit 25% of the disputed tax, and the matter was restored for fresh adjudication on objections after compliance.

Final Conclusion: The writ petition succeeded only to the extent of securing a conditional reopening of the assessment proceedings, subject to deposit and filing of objections, with the original order liable to be restored on non-compliance.

Ratio Decidendi: Where an assessee seeks a further opportunity and consents to a partial pre-deposit, an assessment order may be set aside conditionally and the matter remitted for fresh adjudication so that objections can be considered after a reasonable opportunity of hearing.

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