Conditional quashing of GST assessment granted with remand for fresh adjudication, subject to tax deposit and reply to notice.

In a GST assessment challenge, conditional writ relief was considered appropriate where the assessee had not effectively participated in the adjudication process. The assessment order was quashed and the matter remitted for fresh adjudication, but only on the condition that the assessee deposit 25% of the disputed tax, file a reply to the show cause notice, and participate in the renewed proceedings. The relief was therefore procedural and conditional, not an unconditional setting aside of the assessment.

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Issues: Whether the impugned assessment order for the tax period 2017-18 was liable to be quashed and the matter remitted for fresh adjudication subject to payment of a portion of the disputed tax.

Analysis: The order was passed under the GST enactments after the petitioner did not participate in the adjudication process. The Court followed the approach adopted in similar matters and found it appropriate to grant relief by quashing the assessment conditionally. The petitioner was required to deposit 25% of the disputed tax within the stipulated time, file a reply to the show cause notice, and participate in the fresh adjudication.

Conclusion: The assessment order was quashed conditionally, the matter was remitted for fresh consideration, and relief was made subject to deposit of 25% of the disputed tax and filing of a reply.

Final Conclusion: The petitioner obtained conditional relief by way of quashing and remand, but the assessment was not finally set aside unless the stipulated deposit and procedural compliance were made.

Ratio Decidendi: In writ proceedings against a GST assessment passed without effective participation of the assessee, conditional interference by quashing the order and remitting the matter for fresh adjudication can be granted subject to deposit of a portion of the disputed tax and compliance with the show cause process.

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