Duty to consider part-payment and reply materials before adjudication led to remand for fresh hearing.

An adjudication order based on alleged shortfall in output tax was set aside because the authority did not duly consider the taxpayer's asserted part-payment made through GST DRC-03 or its reply to the pre-show-cause communication in GST DRC-01A. The court found that the order failed to address the supporting material and the request for an opportunity to explain the alleged discrepancy in output tax and interest. Fresh consideration with an opportunity of hearing was therefore required, and the matter was remitted to the stage of reply to the show-cause notice with all contentions left open.

---

---

Issues: Whether the adjudication order was liable to be set aside and the matter remitted for fresh consideration on the ground that the authority had not duly considered the petitioner's part-payment and supporting reply before passing the order.

Analysis: The adjudication order proceeded on an alleged shortfall in payment of output tax, but the record showed that the petitioner claimed to have made partial payment through GST DRC-03 and to have replied to the pre-show-cause communication in GST DRC-01A. The order did not adequately address this assertion or the supporting material, and the petitioner also sought an opportunity to explain the alleged discrepancy in output tax and interest. In these circumstances, fresh consideration after granting an opportunity of hearing was found necessary.

Conclusion: The adjudication order was set aside and the matter was remitted to the stage of reply to the show-cause notice for reconsideration, with all contentions kept open.

---