Fresh adjudication required where overlapping GST orders and non-participation in proceedings prevented merits-based consideration.

An assessment order covering the same tax period as an earlier order was set aside where the record showed the taxpayer had not participated in the adjudication under the show cause notice. The court noted the overlap in the orders and the statutory framework under Section 74 of the Tamil Nadu GST Act and Rule 142(3) of the Tamil Nadu GST Rules, and held that the dispute required reconsideration on merits after giving the taxpayer an opportunity to substantiate its case. The matter was remitted for fresh orders in accordance with law.

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Issues: Whether the impugned assessment order for the same tax period, in the background of an earlier order and the petitioner's non-participation in the adjudication proceedings, was liable to be quashed and the matter remitted for fresh consideration.

Analysis: The impugned order related to the same tax period for which an earlier order had already been passed. The proceedings also disclosed that the petitioner had not participated in the adjudication initiated pursuant to the show cause notice. The order referred to the statutory scheme under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 and Rule 142(3) of the Tamil Nadu Goods and Services Tax Rules, 2017, and the overlap in the orders required examination. In these circumstances, the matter warranted fresh adjudication on merits after affording the petitioner an opportunity to substantiate its case.

Conclusion: The impugned orders were quashed and the matter was remitted to the first respondent to pass fresh orders on merits and in accordance with law.

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