Effective notice and natural justice in GST assessment justified conditional quashing, fresh adjudication, and pre-deposit compliance.

An assessment order under GST was treated as liable to be quashed where the registered dealer had not received effective notice after cancellation of registration, resulting in denial of an opportunity to respond. Relief was made conditional on the dealer depositing 25% of the disputed tax in cash within the stipulated time; on compliance, the assessment was to stand quashed. The notice was also to be treated as a corrigendum to the show cause notice, with liberty to file a reply and for fresh orders to be passed on merits and in accordance with law. The deposited amount was to be refunded if the demand was ultimately dropped.

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Issues: Whether the impugned GST assessment order, passed without effective notice to the registered dealer after cancellation of registration, was liable to be quashed and the matter restored for fresh consideration on compliance with a condition of pre-deposit.

Analysis: The petitioner contended that the show cause notice and the consequential assessment were not effectively brought to notice after cancellation of registration, resulting in denial of an opportunity to respond. The respondent resisted the writ petition. The Court found it appropriate to grant relief by directing the petitioner to deposit 25% of the disputed tax in cash within the stipulated time, and on such compliance, to treat the assessment order as quashed. The order was also directed to be treated as a corrigendum to the show cause notice, with liberty to file a reply and for the respondent to pass fresh orders on merits and in accordance with law. A further direction was issued for refund of the deposited amount if the demand was ultimately dropped.

Conclusion: The assessment order was conditionally quashed and the matter was directed for fresh adjudication after affording the petitioner an opportunity to reply, subject to pre-deposit.

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