Conditional quashing of GST assessment order granted subject to partial tax deposit and reply to show-cause notice.

A GST assessment order was quashed in writ jurisdiction on a conditional basis where the assessee had not participated in the assessment proceedings and the appeal period had expired. The Court followed its settled practice of protecting revenue by requiring deposit of 25% of the disputed tax through the electronic cash ledger and filing of a reply within 30 days, treating the assessment order as an addendum to the show-cause notice. The quashment operated subject to compliance with those conditions.

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Issues: Whether the impugned GST assessment order could be quashed in writ jurisdiction, subject to payment of 25% of the disputed tax and filing of a reply to the show-cause notice.

Analysis: The petitioner had not participated in the assessment proceedings and approached the Court after the period for filing an appeal had expired. In similar circumstances, the Court followed its consistent practice of granting relief by quashing the assessment order conditionally, while safeguarding the revenue by directing deposit of a portion of the disputed tax in cash through the electronic cash ledger and requiring a reply to be filed treating the assessment order as an addendum to the show-cause notice.

Conclusion: The impugned assessment order was quashed conditionally, subject to deposit of 25% of the disputed tax within 30 days and filing of a reply within the same time.

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