Natural justice in GST adjudication leads to remand for fresh consideration and conditional pre-deposit compliance.

GST adjudication orders were challenged for alleged non-consideration of the reply and for demand beyond the show cause notice. The Court accepted the petitioners' willingness to make a 10% pre-deposit and, on that basis, set aside the impugned orders in effect and remanded the matters for de novo adjudication. The respondent authority was directed to take the further reply on record, grant notice and hearing, and reconsider the tax demands on merits after compliance with the stipulated deposit condition.

---

---

Issues: Whether the impugned GST adjudication orders required interference and remand for fresh consideration on account of alleged non-consideration of the reply and the acceptance of a conditional pre-deposit arrangement.

Analysis: The petitioners had replied to the show cause notices, and the impugned orders were passed after further inspection. The challenge was founded on breach of natural justice and on the contention that the demand in the adjudication orders exceeded the proposal in the notices. The petitioners also expressed willingness to deposit 10% of the disputed tax, and the Court recorded that consent. On that basis, the matters were remitted for fresh adjudication on merits, with directions to file a further reply, make the stipulated pre-deposit, and have the tax demands reconsidered after notice and hearing.

Conclusion: The impugned orders were set aside in effect and the matters were remanded for denovo adjudication, subject to the petitioners depositing 10% of the disputed tax and filing their reply within the stipulated time.

Final Conclusion: The petitions were disposed of by restoring the adjudicatory process to the respondent authority, while preserving the petitioners' opportunity to contest the demands on merits upon compliance with the directed conditions.

Ratio Decidendi: Where an adjudication is alleged to have been passed without proper consideration of the reply, the matter may be remitted for fresh decision on merits with directions to secure compliance through a reasonable pre-deposit and a further opportunity of hearing.

---