Ex parte GST adjudication set aside for want of reply opportunity; matter remitted for fresh consideration on merits.

Ex parte adjudication orders based on non-filing of reply and alleged discrepancies between GSTR-3B and GSTR-1, including an asserted excess input tax credit claim, were set aside because the petitioner had not been heard on the merits. The court treated the proceedings as having been decided only on the material available before the authority and accepted that the petitioner should be allowed to file a reply and supporting material to meet the show cause notice. The matter was remitted to the stage of reply, with costs imposed on the petitioner.

---

---

Issues: Whether the ex parte adjudication orders passed on the basis of non-filing of reply and alleged discrepancies in GSTR-3B and GSTR-1, including excess claim of input tax credit, should be set aside and the matter remitted for fresh consideration.

Analysis: The orders were passed without the petitioner filing a reply, and the adjudication proceeded solely on the material available before the authority. The petitioner asserted readiness to meet the show cause notice grounds and place supporting material if given an opportunity. In these circumstances, the orders were treated as ex parte in nature and the absence of participation was considered sufficient to warrant reopening of the proceedings so that the petitioner could answer the allegations on merits.

Conclusion: The impugned orders were set aside and the matter was remitted to the stage of reply to the show cause notice, with costs imposed on the petitioner.

---