GST assessment set aside for lack of effective opportunity, with fresh adjudication allowed subject to deposit and objections.
An assessment under GST was challenged on the grounds of ineffective service of notices and denial of a meaningful opportunity to contest allegations of incorrect input tax credit, rate differences, e-way bill mismatch, non-filing of GSTR-9C, and delayed return-related interest. The Court, by consent, set aside the impugned assessment and permitted fresh adjudication, treating the order as a show cause notice upon compliance with conditions. The relief was made conditional on deposit of 10% of the disputed tax and filing of objections within the stipulated time, with the assessment order liable to revive if those requirements were not met.
Issues: Whether the GST assessment order could be set aside for want of effective opportunity and whether the matter should be reopened for fresh adjudication on payment of 10% of the disputed tax.
Analysis: The petitioner alleged that the notices and assessment order were not properly served and that no effective opportunity was granted before confirmation of the proposal. The dispute arose from alleged incorrect availment of input tax credit, rate difference, e-way bill mismatch, non-filing of GSTR-9C, and interest on belated return filing. In the circumstances, and by consent, the Court granted an opportunity to contest the proposal afresh, while making the relief conditional on deposit of 10% of the disputed tax and treating the impugned assessment as a show cause notice upon compliance.
Conclusion: The impugned assessment order was set aside and the matter was reopened for fresh consideration subject to deposit of 10% of the disputed tax and filing of objections within the stipulated time.
Final Conclusion: The petitioner obtained a conditional reopening of the assessment proceedings, while the impugned order would revive if the stipulated deposit or objection-filing requirements were not complied with.
Ratio Decidendi: Where an assessment is challenged on the ground of ineffective notice and denial of meaningful opportunity, the Court may set aside the order and permit fresh adjudication subject to protective conditions such as partial deposit and timely filing of objections.
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