Assessment order quashed and remitted for fresh adjudication subject to reply filing and 25% tax deposit condition.

The assessment order was set aside and the dispute remitted to the assessing authority for fresh consideration because the taxpayer had not replied to the show cause notice or appeared for the hearing. The Court adopted its consistent approach in similar matters and directed reconsideration on merits, subject to the taxpayer filing a reply and depositing 25% of the disputed tax through the Electronic Cash Register. The impugned order was to be treated as an addendum to the show cause notice for the fresh adjudication.

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Issues: Whether the assessment order could be quashed and the matter remitted for fresh adjudication subject to the petitioner filing a reply and depositing 25% of the disputed tax in cash.

Analysis: The impugned assessment order had been passed after issuance of a show cause notice and personal hearing notices, but the petitioner had neither replied to the notice nor appeared for hearing. The Court followed its consistent approach in similar matters and found it appropriate to interfere by setting aside the assessment order and restoring the dispute to the assessing authority for fresh consideration, while balancing the claim with a condition of deposit of 25% of the disputed tax through the Electronic Cash Register and filing of a reply treating the impugned order as an addendum to the show cause notice.

Conclusion: The assessment order was quashed and the matter was remitted for fresh orders on merits, subject to compliance with the stipulated deposit and reply conditions.

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