GST assessment remanded for fresh adjudication after partial pre-deposit and explanation for non-response, subject to further compliance.

A tax assessment under section 73 of the Tamil Nadu GST Act was treated as requiring reconsideration on merits where the taxpayer had already made a 10% pre-deposit and showed personal difficulties explaining the failure to respond to the show cause notice. The Court balanced procedural default against revenue protection by quashing the assessment order and remitting the matter for fresh adjudication, subject to an additional pre-deposit and filing of a reply with supporting documents. The department was left free to proceed if those conditions were not complied with.

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Issues: Whether the assessment order passed under section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, deserved to be quashed and the matter remitted for fresh consideration, subject to further pre-deposit and filing of reply.

Analysis: The petitioner had already deposited 10% of the disputed tax at the time of filing the belated appeal. The order was passed after the petitioner failed to respond to the show cause notice and the materials placed before the Court disclosed personal difficulties for the delay. In the circumstances, and following the approach adopted in similar cases, the existing order was treated as requiring reconsideration on merits, while protecting the revenue by imposing an additional pre-deposit and directing the petitioner to file a reply with supporting documents.

Conclusion: The impugned order was quashed and the matter was remitted to the authority for fresh adjudication, subject to compliance with the stipulated pre-deposit and reply requirements.

Final Conclusion: The petitioner obtained conditional relief by securing quashing of the assessment order and remand for fresh decision, with liberty reserved to the department to proceed in case of non-compliance.

Ratio Decidendi: Where a taxpayer has made a partial pre-deposit and shows sufficient cause for non-response, an assessment order may be quashed and remitted for de novo consideration, subject to further deposit and filing of reply to safeguard revenue interests.

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