Ex parte GST assessment set aside after belated reply was filed, ensuring a fair opportunity of defence.

An ex parte assessment under section 73 of the Odisha GST Act was challenged on the basis that the taxpayer had filed a reply before the order, though after the stipulated time, and had already furnished documents including GSTR-9 and GSTR-9C. The court considered that the taxpayer had a sufficient basis to seek an opportunity to present the defence and, in exercise of writ jurisdiction, interfered to secure fair hearing. The impugned order was set aside and the taxpayer was given an opportunity of personal hearing on communication of the order within the stipulated time.

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Issues: Whether an ex parte assessment order passed under section 73 of the Odisha Goods and Services Tax Act, 2017 was liable to be set aside where the taxpayer had filed a reply to the show cause notice before the impugned order but beyond the stipulated time.

Analysis: The taxpayer had submitted documents within extended time and had filed a reply by GST DRC-06 before the impugned order was made. The order itself recorded that documents such as GSTR-9 and GSTR-9C had been furnished, but the matter was not effectively pursued thereafter. In these circumstances, the taxpayer had shown sufficient basis to seek an opportunity to present the defence, warranting interference in exercise of writ jurisdiction.

Conclusion: The ex parte order was set aside and the taxpayer was granted an opportunity of personal hearing upon communication of the order within the stipulated time.

Final Conclusion: The impugned tax order could not be sustained in its ex parte form, and the taxpayer was afforded a fresh opportunity to contest the proceedings.

Ratio Decidendi: Where a taxpayer has filed a reply before the order is passed, even if belatedly, and seeks a hearing on the merits, the ex parte order may be interfered with to secure a fair opportunity of defence.

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