GST assessment orders may be remitted for fresh adjudication subject to mandatory pre-deposit and a fresh reply

A GST assessment order may be set aside and the matter remitted for fresh adjudication where the taxpayer seeks reconsideration with compliance terms, including mandatory pre-deposit and a fresh reply. The court noted that failure to avail personal hearing and expiry of the appeal period did not preclude relief in similar matters, provided the statutory pre-deposit condition under Section 107 is satisfied. The taxpayer was directed to treat the assessment order as an addendum to the show cause notice, file a reply with supporting documents within the stipulated time, and the authority was required to issue due notice and pass a fresh order on merits.

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Issues: Whether the impugned assessment order was liable to be quashed and the matter remitted for fresh consideration on compliance with the condition of pre-deposit and filing of a fresh reply.

Analysis: The Petitioner had not availed the personal hearing offered in the show cause proceedings and the statutory appeal period had expired. The Court nevertheless found that, in similar matters, relief could be granted by setting aside the assessment order and restoring the matter for fresh adjudication, subject to compliance with the mandatory pre-deposit requirement under Section 107 of the respective GST enactments. The Court also directed the Petitioner to file a reply with supporting documents treating the assessment order as an addendum to the show cause notice, and required the Respondent to pass a fresh order after due notice.

Conclusion: The assessment order was quashed and the matter was remitted for fresh orders on merits, subject to the Petitioner depositing 50% of the disputed tax in cash and filing a reply within the stipulated time.

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