Ex parte GST assessment remitted for fresh adjudication after reply opportunity and conditional pre-deposit compliance.

An ex parte GST assessment order was set aside by consent and the matter was remitted for fresh adjudication on merits, with the petitioner directed to file a reply to the show cause notice with supporting documents. The petitioner undertook to make up any shortfall by depositing 10% of the disputed tax after credit for amounts already paid, and the respondent did not oppose fresh consideration. On compliance with the directed deposit and reply, the bank attachment was to stand vacated automatically.

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Issues: Whether the ex parte GST assessment order should be set aside and the matter remitted for fresh consideration after allowing the petitioner an opportunity to file reply and make the required pre-deposit.

Analysis: The writ petition was disposed of at the admission stage on consent. The petitioner stated that a substantial amount had already been paid and undertook to deposit 10% of the disputed tax if there was any shortfall. The respondent did not dispute the request for a fresh adjudication. The Court therefore accepted the proposal, directed the petitioner to file a reply to the show cause notice with supporting documents, and remitted the matter for de novo decision on merits. The order also provided for automatic vacation of bank attachment on compliance with the stipulated conditions.

Conclusion: The ex parte assessment was not finally sustained and the matter was sent back for fresh adjudication, subject to compliance with the directed deposit and reply.

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