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Issues: Whether the impugned assessment order was liable to be quashed for non-consideration of the petitioner's reply and whether the matter required fresh consideration after granting conditional relief.
Analysis: The reply stated to have been filed on the portal was found to have been overlooked while passing the assessment order. The order referred only to an earlier reply and did not reflect consideration of the later reply. Since the dispute also arose from the rate change notified under Notification No. 3/2022-Central Tax (Rate) dated 13.07.2022, the impugned order could not be sustained without proper consideration of the petitioner's response. The Court therefore granted relief by setting aside the order, while making the relief conditional upon deposit of 25% of the disputed tax from the Electronic Credit Ledger and requiring a fresh reply and fresh adjudication after hearing the petitioner.
Conclusion: The impugned order was quashed and the matter was sent back for fresh adjudication, subject to the petitioner depositing 25% of the disputed tax within the stipulated time.
Ratio Decidendi: An assessment order passed without considering a relevant reply already on record is unsustainable and may be set aside with a direction for fresh adjudication after hearing the assessee.
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