Ex parte GST adjudication set aside and remanded where no effective reply opportunity was given and procedural objections were raised.

Ex parte GST adjudication orders passed without an effective opportunity to file a reply may be set aside where procedural objections are also raised, including challenge to the notice stage under Section 65(3) of the CGST Act. The HC found the matters fit for remand because the petitioner had not answered the show-cause notices and had contested the process itself. The orders were therefore set aside and the cases were remitted to the stage of reply, with all contentions left open for fresh consideration.

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Issues: Whether the ex parte adjudication orders for the relevant tax years, passed without the benefit of a reply and with procedural objections raised to the audit and notice stage, should be set aside and remitted for fresh consideration.

Analysis: The orders were challenged on the footing that they were passed ex parte and that the petitioner had not been afforded an effective opportunity to contest the show-cause notices. In one of the matters, the challenge also included a procedural objection that the notice prior to audit was issued within a shorter time than contemplated under Section 65(3) of the Central Goods and Services Tax Act. In view of the absence of a reply, the ex parte nature of the adjudication, and the procedural objections raised, the matters were considered fit for remand so that the petitioner could file a reply and contest the proceedings on all available grounds.

Conclusion: The ex parte adjudication orders were set aside and the matters were remitted to the stage of reply to the show-cause notices, with all contentions left open.

Final Conclusion: The petitioner obtained a fresh opportunity before the adjudicating authority, and the tax demands were not finally determined on merits in this proceeding.

Ratio Decidendi: An ex parte tax adjudication passed without effective opportunity to respond, especially where procedural infirmities are alleged, may be set aside and remitted for reconsideration on merits.

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