Ex parte GST order set aside as the taxpayer was denied a merits-based hearing; matter remitted for fresh consideration.

An ex parte GST order was set aside because the petitioner's reply was not on record and the disputes involved factual mismatches in turnover and input tax credit data, delayed tax payment, and related interest. The court found that the matter required a merits-based adjudication and that continuing the ex parte order would prejudice the petitioner. The proceedings were therefore remitted for fresh consideration, with liberty to the petitioner to appear and contest the case before the authority.

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Issues: (i) Whether the ex parte order passed under the goods and services tax law should be set aside and the matter remitted for fresh consideration.

Issue (i): Whether the ex parte order passed under the goods and services tax law should be set aside and the matter remitted for fresh consideration.

Analysis: The order was passed without the petitioner's reply on record, while the disputed demands arose from factual discrepancies concerning mismatch of turnover and input tax credit data, delayed payment of tax, and related interest. As the issues required a merits-based response and adjudication, continuation of the ex parte order was likely to cause prejudice. The petitioner was therefore to be afforded an opportunity to place its stand before the authority.

Conclusion: The ex parte order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear and contest the proceedings.

Final Conclusion: The proceedings were reopened for de novo adjudication after restoring the petitioner's opportunity to respond on merits.

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