GST assessment and delayed appeal rejection set aside, with remand for fresh adjudication subject to deposit, reply, and hearing.

The assessment order confirming the GST demand and the appellate order rejecting the appeal for delay were set aside, and the matter was remitted for fresh adjudication. Relief was made conditional on the taxpayer depositing 25% of the disputed tax through the electronic cash ledger within 30 days and filing a reply to the show cause notice, with the assessment order treated as an addendum to that notice. On compliance, the assessing authority must pass a fresh final order in accordance with law after granting a personal hearing.

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Issues: Whether the assessment order confirming the GST demand and the appellate order rejecting the appeal for delay were liable to be quashed and the matter remitted for fresh consideration, with conditional opportunity to comply and reply.

Analysis: The petition challenged the assessment order as well as the order rejecting the statutory appeal on the ground of delay. The Court, following the consistent view adopted in similar matters, held that the impugned orders could be set aside and the matter sent back to the assessing authority. The relief was made conditional on deposit of 25% of the disputed tax through the electronic cash ledger within 30 days and filing of a reply to the show cause notice, treating the assessment order as an addendum to that notice. Upon compliance, the assessing authority was directed to pass a fresh final order in accordance with law after affording personal hearing.

Conclusion: The impugned orders were quashed and the matter was remitted to the first respondent for fresh adjudication subject to compliance with the stipulated conditions.

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