GST order quashed conditionally for non-consideration of reply and merits, with fresh adjudication ordered on deposit.

A GST order was conditionally quashed because it did not fully deal with the petitioner's grievance on apportionment between exempted and taxable turnover and the later reply had not been considered. The Court noted that no reply was filed before the show cause stage and the post facto reply was not accepted, but still granted partial relief since the merits had not been addressed in full. Despite expiry of the appeal period, the matter was sent back for fresh consideration on merits after a fresh reply and deposit of 25% of the disputed tax.

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Issues: Whether the impugned GST order deserved to be quashed and the matter sent back for fresh consideration despite the delay in approaching the Court, having regard to the non-consideration of the petitioner's reply and the merits of the dispute.

Analysis: The order records that no reply was filed to the show cause notice before the impugned order, though a post facto reply was later filed and not accepted. It also notes that the impugned order addressed only one aspect of the dispute and did not deal with the petitioner's grievance on apportionment between exempted and taxable turnover, which went to the merits. Although limitation for appeal had expired, the Court granted relief by treating the impugned order as not having fully dealt with the matter and by requiring compliance with a monetary condition and a fresh reply before reconsideration.

Conclusion: The impugned order was quashed conditionally, and the matter was directed to be reconsidered afresh on merits after the petitioner's reply and deposit of 25% of the disputed tax; relief was thus granted in part to the petitioner.

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