GST demand remitted for fresh adjudication after conditional pre-deposit, reply to show-cause notice, and relief from bank attachment.

A GST demand order was stated to have been passed without a reply to the show-cause notice. The assessee agreed to deposit 25% of the disputed tax and the entire late fee, and also to file a reply. On that basis, the Court remitted the matter to the assessing authority for fresh adjudication on merits after receipt of the reply and stipulated pre-deposit, with a direction for expeditious disposal and vacation of bank attachment upon compliance with the stated conditions.

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Issues: Whether the impugned GST demand order should be set aside and the matter remitted for fresh consideration on the assessee depositing 25% of the disputed tax and the entire late fee and filing a reply to the show-cause notice.

Analysis: The impugned order had been passed without a reply to the show-cause notice. The assessee expressed willingness to make a conditional deposit of 25% of the disputed tax and the entire late fee. Recording that consent, the Court found it appropriate to remit the matter to the assessing authority for a fresh decision on merits after receipt of the reply and the stipulated pre-deposit. The Court also directed that, upon compliance, the authority should proceed expeditiously and the bank attachment would stand vacated, subject to the stated conditions.

Conclusion: The matter was remitted for fresh adjudication, with the assessee required to make the stipulated deposit and submit a reply; the conditional relief was granted in favour of the assessee.

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