Ex parte GST adjudication set aside and remitted for fresh hearing after opportunity to reply to show-cause notice.
Ex parte GST adjudication orders passed without a reply to the show-cause notice were set aside because the petitioner had not been given a meaningful opportunity to answer the allegations. The Court restored the matter to the stage of reply and remitted it for fresh consideration after permitting the petitioner to file its response. The objection to invocation of Section 74 in the show-cause notice was left open for the authorities to consider, including through a corrigendum if necessary.
Issues: Whether the ex parte adjudication orders passed under the Central Goods and Services Tax Act, 2017 were liable to be set aside and the matter remitted for fresh consideration after granting opportunity to reply to the show-cause notice.
Analysis: The adjudication orders were passed without the petitioner having filed a reply and after noting that no clarification had been furnished despite opportunity. The Court treated the orders as effectively ex parte and took into account the petitioner's assertion that it could meet the allegations if afforded an opportunity. On that basis, and in view of the hardship that would follow from sustaining orders passed without a reply, the Court found it appropriate to interfere and restore the matter to the stage of reply to the show-cause notice. The challenge to the invocation of Section 74 in the show-cause notice was left open for appropriate consideration by the authorities, including by way of corrigendum if necessary.
Conclusion: The ex parte adjudication orders were set aside and the matter was remitted for fresh consideration after granting opportunity to reply.
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