GST assessment remand from reply stage directs fresh adjudication, hearing, and reasoned order by a different competent officer.

The Karnataka HC set aside the impugned assessment and appellate orders and remanded the GST dispute for fresh adjudication under Section 73 of the Karnataka Goods and Services Tax Act, 2017. Reconsideration was directed from the stage of the taxpayer's reply to the show-cause notice, with liberty to file additional reply, documents and written submissions. The proper officer, other than the original authority, must afford a reasonable opportunity of hearing and pass a reasoned order in accordance with law. The matter was restored for de novo consideration in line with earlier coordinate bench decisions.

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Issues: Whether the impugned assessment and appellate orders were liable to be quashed and the matter remitted for fresh adjudication from the stage of the reply to the show-cause notice.

Analysis: The writ petition was disposed of in terms of earlier coordinate bench decisions on the same issue. The impugned orders were set aside and the matter was sent back for reconsideration by the proper officer other than the original authority. Fresh adjudication was directed under Section 73 of the Karnataka Goods and Services Tax Act, 2017, beginning from the stage of the reply submitted by the petitioner, with liberty to file additional reply, documents and written submissions. The concerned officer was also directed to afford reasonable opportunity of hearing and pass a reasoned order in accordance with law.

Conclusion: The challenge to the impugned orders succeeded, and the matter was remanded for fresh consideration in favour of the petitioner.

Final Conclusion: The decision results in quashing of the impugned orders and restoration of the dispute for de novo consideration by the competent authority under the GST framework.

Ratio Decidendi: Where the matter is required to be reconsidered from the reply stage, the prior orders cannot stand and the dispute must be decided afresh by a competent officer after affording hearing and passing a reasoned order.

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