GST assessment remanded for fresh adjudication on 50% pre-deposit, with recovery adjustment and bank attachment relief on compliance.

Non-response to the show-cause notice and non-availment of personal hearing led to a GST assessment being challenged in writ proceedings after the statutory appeal remedy had become time-barred. The court followed the course adopted in similar matters and permitted remand for fresh adjudication, but only on payment of 50% of the disputed tax in cash within the stipulated time. The petitioner was also required to file a reply with supporting documents, and the earlier recovery was to be adjusted subject to verification. On compliance, the adjudicating authority was directed to pass a fresh order on merits and the bank attachment was to be lifted.

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Issues: Whether the impugned GST assessment order deserved interference in writ jurisdiction and whether the matter should be remitted for fresh consideration on payment of a stipulated pre-deposit.

Analysis: The Petitioner had not responded to the show-cause notice or availed the personal hearing. The appeal remedy under Section 107 of the Central Goods and Services Tax Act, 2017 had already become time-barred. To balance the interests of both sides, the Court adopted the course followed in similar matters and directed remand with a condition of deposit of 50% of the disputed tax in cash within the stipulated time. The Petitioner was also directed to file a reply with documents, and the earlier recovery was ordered to be adjusted subject to verification. On compliance, the adjudicating authority was required to pass a fresh order on merits and the bank attachment was to stand lifted.

Conclusion: The writ petition was allowed in part by remitting the matter for fresh adjudication subject to pre-deposit, with consequential relief against bank attachment on compliance.

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