Fresh adjudication under GST demand set aside with directions for notice, documents, hearing, and compliance-based remand.

An adjudication order under Section 73 of the Uttar Pradesh GST Act, 2017 was set aside, and the matter was remitted for fresh adjudication because the petition was allowed on the basis of similarity with earlier decided matters. The petitioner was directed to deposit a specified amount within the stipulated time; on compliance, the Adjudicating Authority had to furnish the show cause notice, any supplementary notices, and relied-upon documents, permit a reply and participation in the proceedings, give prior hearing notice, and conclude the matter within the time indicated.

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Issues: Whether the adjudication order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 creating tax demand for the relevant financial year was liable to be set aside and the matter remitted with further procedural directions.

Analysis: The petition was allowed in view of the similarity with earlier decided matters. The impugned adjudication order was set aside, and the petitioner was required to deposit a specified amount within a stipulated time. Upon such compliance, the Adjudicating Authority was directed to furnish the show cause notice, supplementary notices, if any, and the relied upon documents, after which the petitioner was permitted to file a reply and participate in the proceedings. The authority was also directed to give prior notice of hearing and conclude the proceedings within the time indicated.

Conclusion: The challenge succeeded in part, as the impugned order was quashed and the matter was remitted for fresh adjudication with directions.

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