Ex parte GST adjudication set aside and remanded for fresh hearing where the assessee lacked an effective opportunity to contest merits.

An ex parte GST demand order was set aside and remanded for fresh adjudication because the assessee had not been heard on merits. The court did not accept the objection that the SCN was missed merely because it was placed in the portal's additional notices tab, since that feature was already available when service was made. However, in view of the petitioner's willingness to deposit the admitted tax and file a reply, the matter was sent back to the Adjudicating Authority for de novo consideration on merits, subject to compliance with those conditions.

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Issues: Whether the ex parte GST demand order was liable to be set aside and the matter remanded for fresh adjudication with an opportunity to file reply and be heard.

Analysis: The SCN was issued after the portal feature relating to the additional notices tab became available, so the objection that the notice was missed because it was placed in that tab was not accepted. At the same time, the impugned order was passed ex parte and the petitioner had not been heard on merits. In view of the petitioner's willingness to deposit the admitted tax amount and to file a reply, fresh adjudication was warranted on conditions.

Conclusion: The impugned order was set aside and the matter was remanded to the Adjudicating Authority for decision afresh on merits, subject to deposit of the specified amount and filing of reply.

Final Conclusion: The petitioner obtained a limited relief of remand and fresh consideration, while the challenge to the notice-related objection was not accepted.

Ratio Decidendi: An ex parte fiscal adjudication may be set aside and remanded where the assessee has not had an effective opportunity to contest the matter on merits, subject to conditions securing the revenue interest.

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