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Issues: Whether the assessment order confirming tax under the GST proceedings on the disputed defect was liable to be interfered with and the matter remitted for fresh consideration, subject to a pre-deposit and filing of supporting documents.
Analysis: The petitioner had filed a reply to the show-cause notice, but the response was found to be unsupported by necessary documents. The respondent acted within the time constraints prescribed for proceedings under Section 73 of the GST Act, 2017, and could not be faulted for confirming the demand in the absence of substantiating material. At the same time, to balance the interests of both sides, the matter was considered fit for fresh adjudication, with the petitioner required to deposit 5% of the disputed tax and to file a complete reply with documents. The order also provided for vacation of bank attachment upon compliance and reserved liberty to the department to proceed if the conditions were not met.
Conclusion: The matter was remitted for fresh decision on merits, with the petitioner directed to make the stipulated pre-deposit and furnish supporting documents; the relief was thus partly in favour of the petitioner.
Ratio Decidendi: Where a taxpayer fails to substantiate the defence with supporting documents in GST proceedings, the confirmed demand is not automatically set aside, but the matter may still be remitted for de novo adjudication subject to a reasonable pre-deposit and compliance with procedural directions.
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