GST waiver order remanded after partial rejection, with fresh consideration ordered and opportunity to file reply and documents

The Madras HC noted that the waiver order under the GST waiver scheme had only partly accepted the petitioner's request, with delay in filing the annual return forming the main basis for the decision. As no separate appeal lay against the order, the Court considered it appropriate to give the petitioner a further opportunity to place materials and contentions before the same authority. The order was therefore set aside only to the extent passed under Rule 164(10), and the matter was remanded for fresh consideration of the waiver request after permitting the petitioner to appear and file its reply and documents.

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Issues: Whether the order partly allowing and partly rejecting the petitioner's request for waiver under the GST waiver scheme deserved to be set aside and the matter remanded for fresh consideration.

Analysis: The impugned order under the waiver mechanism was based primarily on delay in filing the annual return and the claim for waiver had been only partly accepted. The petitioner had not earlier appeared before the authority, and the Court found that no separate appeal lay against such an order. In these circumstances, and in order to afford a further opportunity to place materials and contentions before the same authority, the Court considered remand appropriate.

Conclusion: The impugned order was set aside to the limited extent of the order passed under Rule 164(10), and the matter was remanded to the respondent for fresh consideration of the waiver request after giving the petitioner an opportunity to appear and file its reply and documents.

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