GST assessment quashed and remanded for fresh consideration, subject to partial tax deposit and filing of reply.

A post-registration-cancellation GST assessment for the 2018-19 tax period was set aside, with the Court declining to decide the merits of the credit-note adjustment or input tax credit claim. Applying its consistent approach in similar matters, it directed fresh adjudication after the assessee deposited 25% of the disputed tax in cash and filed a reply to the show-cause notice, treating the impugned order as an addendum to that notice. The relief was therefore conditional, and the assessment was remanded for reconsideration on compliance with those requirements.

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Issues: Whether the impugned GST assessment order was liable to be quashed and the matter remanded for fresh consideration, subject to deposit of a portion of the disputed tax and filing of a reply.

Analysis: The dispute arose from a post-registration-cancellation GST demand relating to the tax period 2018-19. The Court did not enter a final adjudication on the merits of the credit-note adjustment or the input-tax-credit claim. Instead, following its consistent approach in similar matters, it set aside the impugned order and directed a fresh adjudication after compliance with specified conditions, including deposit of 25% of the disputed tax in cash and filing of a reply to the show-cause notice by treating the impugned order as an addendum thereto.

Conclusion: The impugned order was quashed and the matter was remanded for fresh consideration, with conditional relief in favour of the petitioner.

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