Ex parte assessment order remitted for fresh adjudication, with reply filing and pre-deposit conditions required

An ex parte assessment order passed without a reply from the taxpayer was remitted for fresh consideration on merits and in accordance with law. The Court required the taxpayer to file a reply to the show cause notice with supporting documents within the stipulated time and to make a 25% pre-deposit of the disputed tax in cash or through the electronic cash register. Any amount already recovered was directed to be adjusted against the pre-deposit, and no further deposit was required if the recovered amount satisfied that condition.

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Issues: Whether the ex parte assessment order warranted interference and remand for fresh adjudication, subject to pre-deposit and filing of reply.

Analysis: The order had been passed without a reply from the petitioner and was treated as ex parte in nature. In such circumstances, the Court directed reconsideration on merits and in accordance with law, while requiring the petitioner to file a reply to the show cause notice with supporting documents and to deposit 25% of the disputed tax in cash or through the electronic cash register within the stipulated time. Any amount already recovered from the petitioner was directed to be adjusted towards the pre-deposit, and if the recovered amount satisfied the pre-deposit requirement, no further deposit was required.

Conclusion: The assessment order was remitted to the respondent for fresh consideration, subject to compliance with the directed pre-deposit and reply filing.

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