Fresh adjudication after hearing granted where post-interim protection order was withdrawn and set aside

An adjudication order passed after existing interim protection was allowed to be withdrawn and set aside, while the show cause notice itself was not quashed on merits. The matter was remitted for fresh adjudication in accordance with law after granting the petitioner an opportunity of hearing. The challenge to the validity of Section 16(2)(c) of the CGST Act and MGST Act was expressly left open, and all other contentions were also kept open.

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Issues: The effect of the subsequently passed adjudication order on the show cause notice, and whether the matter should be sent back for fresh adjudication after granting a hearing.

Analysis: The adjudication order dated 19 December 2023, having been passed after the interim protection already granted by the Court, was permitted to be withdrawn and was therefore set aside as withdrawn. The show cause notice itself was not quashed on merits. The proceedings were directed to be adjudicated afresh in accordance with law after giving the petitioner an opportunity of hearing. The challenge to the validity of Section 16(2)(c) of the CGST Act and MGST Act was expressly kept open, and all other contentions were also left open.

Conclusion: The impugned adjudication order was set aside as withdrawn, and the matter was remitted for fresh adjudication with an opportunity of hearing to the petitioner.

Final Conclusion: The petitioner obtained limited procedural relief, while the substantive constitutional challenge remained undecided.

Ratio Decidendi: Where an adjudication order is passed contrary to an existing interim protection, it can be withdrawn and set aside, and the matter may be remitted for fresh consideration with a hearing to the affected party.

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