Failure to consider the assessee's reply justified remand for fresh GST adjudication, subject to pre-deposit compliance.

An assessment order passed under the Tamil Nadu GST Act without considering the assessee's reply to the show cause notice was treated as procedurally defective and was set aside for fresh adjudication. The matter was remanded to the assessing authority for de novo consideration on merits, with directions for the petitioner to comply with a pre-deposit condition, credit any amount already recovered towards that deposit, and cooperate in the proceedings.

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Issues: Whether the assessment order under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 required interference for non-consideration of the petitioner's reply, and whether the matter should be remitted for fresh adjudication.

Analysis: The petitioner's reply to the show cause notice was not considered before passing the impugned order. In view of that procedural lapse, the assessment was not sustained on merits and the matter was sent back for fresh consideration. The Court also directed a pre-deposit of 50% of the disputed tax, with any amount already recovered to be adjusted towards the pre-deposit, and required the petitioner to cooperate in the de novo proceedings.

Conclusion: The matter was remanded for fresh orders on merits, subject to compliance with the directed pre-deposit and participation in the proceedings.

Final Conclusion: The impugned order was set aside to the extent necessary and the dispute was restored to the assessing authority for de novo consideration, with interim protection linked to compliance.

Ratio Decidendi: An assessment order that is passed without considering the assessee's reply to the show cause notice warrants remand for fresh decision on merits.

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