CGST assessment remanded for fresh adjudication after amended Section 16 and opportunity of hearing were considered

An assessment order under the CGST Act was set aside and remitted for fresh adjudication because the amended Section 16 had to be applied and the assessee was entitled to an opportunity of hearing on the surviving demands. The court accepted that reconsideration by the assessing authority was the appropriate course in light of the later statutory insertion and the hearing deficiency. The matter was therefore returned to the authority for a fresh decision after due hearing and application of the amended provision.

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Issues: Whether the impugned assessment order was liable to be set aside and the matter remitted for fresh decision under the Central Goods and Services Tax Act, 2017 after considering the amended provisions and granting an opportunity of hearing.

Analysis: The petitioner sought interference with the order passed under the CGST Act and also relied upon the later insertion of sub-section (5) in Section 16. Both sides agreed that the appropriate course was to have the matter reconsidered by the assessing authority in the light of the amended statutory position. The absence of a hearing in relation to the surviving demands also required reconsideration by the authority concerned.

Conclusion: The impugned order was set aside and the matter was remitted for fresh adjudication after granting an opportunity of hearing and applying Section 16 of the CGST Act, as amended.

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