GST assessment remanded for fresh hearing after alleged lack of effective notice, subject to pre-deposit and objections.

An GST assessment was set aside for alleged denial of effective opportunity where notices and the assessment order had been uploaded on the portal without enabling meaningful participation. The matter was remitted for fresh consideration on the condition that the assessee deposit 25% of the disputed tax within the stipulated time and file objections. Amounts already paid were to be adjusted, recovery proceedings were to be withdrawn on compliance, and the original order would stand restored if the condition or filing requirement was not met.

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Issues: Whether the assessment order passed in GST proceedings was liable to be set aside for want of effective opportunity, and whether the matter should be remanded with a condition to deposit part of the disputed tax.

Analysis: The petitioner complained that the notices and assessment order were uploaded on the portal and were not served in a manner that enabled participation in the adjudication. The Court accepted the request for one further opportunity, noted the consent of both sides, and directed that the assessment order be treated as a show cause notice after the petitioner deposits 25% of the disputed tax within the stipulated time. The Court also provided for adjustment of sums already paid, removal of recovery proceedings on compliance, and restoration of the original order on failure to comply or file objections in time.

Conclusion: The impugned assessment order was set aside and the matter was remitted for fresh consideration after compliance with the directed pre-deposit and filing of objections; the petitioner succeeded only to that extent.

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