GST assessment remanded after portal-only service denied opportunity to object and secure a personal hearing.

Assessment orders were set aside and the matter remanded for fresh adjudication because the notices and orders were uploaded on the GST portal without effective service, leaving the taxpayer without an opportunity to participate. The court also noted the taxpayer's contention that the disputed tax had already been remitted, and the revenue did not oppose remand subject to verification of payment. One final opportunity was directed for filing objections and a personal hearing before reconsideration of the assessment.

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Issues: Whether the impugned assessment orders were liable to be set aside and the matter remanded for fresh consideration after granting the petitioner an opportunity to file objections and be heard.

Analysis: The petitioner challenged the assessment orders on the ground that the notices and orders were uploaded in the GST portal and were not otherwise served, resulting in non-participation in the adjudication. It was also stated that the disputed tax had already been remitted. The respondent did not oppose a remand, subject to verification of payment. In the circumstances, and to afford one final opportunity to place objections, the orders were set aside and the matters were remanded for reconsideration after filing of reply and grant of personal hearing.

Conclusion: The assessment orders were set aside and the matters were remanded to the respondent for fresh adjudication after considering the petitioner's objections and granting personal hearing.

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