Conditional set-aside of GST assessment order granted with fresh hearing allowed only on compliance with pre-deposit requirement.

An assessment order under GST was conditionally set aside for fresh adjudication after the petitioner complained of lack of effective opportunity and service only through the GST portal. By consent, the impugned order was to operate as a show cause notice if the petitioner complied with the stipulated 25% pre-deposit, and the authority was required to consider objections and grant a reasonable hearing. On non-compliance, the original order would revive. The matter was therefore remitted for reconsideration subject to the stated condition and procedural safeguards.

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Issues: Whether the assessment order was liable to be set aside for violation of natural justice and whether the matter should be restored for fresh adjudication on payment of 25% of the disputed tax.

Analysis: The petitioner complained that the assessment order was uploaded only on the GST portal and that no effective opportunity was afforded to participate in the proceedings. The order records that the petitioner had not replied to the notices or availed the hearing, but the parties consented to a limited set-aside of the assessment order with a conditional opportunity to object afresh. The impugned order was directed to be treated as a show cause notice upon compliance with the stipulated pre-deposit, and the authority was required to decide the objections after granting a reasonable opportunity of hearing.

Conclusion: The assessment order was set aside conditionally, the matter was remitted for fresh consideration on compliance with the 25% pre-deposit requirement, and the petitioner was granted an opportunity to file objections.

Final Conclusion: The writ petition succeeded only to the extent of obtaining conditional setting aside of the impugned order and a fresh adjudicatory opportunity, with the original order reviving upon non-compliance.

Ratio Decidendi: Where an assessment is set aside by consent and the matter is remitted for fresh adjudication subject to a specified pre-deposit and an opportunity of hearing, the original order is treated as non-final only upon compliance with the stipulated conditions.

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