Non-consideration of taxpayer submissions in GST proceedings can vitiate ex parte orders and justify remand with costs.

Non-consideration of specific submissions in GST appellate proceedings, especially where material filed during personal hearing is not addressed, is identified as a serious procedural defect that causes prejudice and undermines effective appellate review. The note also highlights that an ex parte adjudication order under Section 73(9), when combined with such non-consideration, can justify setting aside both the appellate and adjudication orders and remanding the matter for fresh consideration from the reply stage to the show cause notice. It further records that relief may be made subject to costs where the taxpayer failed to prosecute the proceedings diligently, while keeping all contentions open on remand.

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Issues: Whether the appellate order and the ex parte adjudication order passed under Section 73(9) of the GST enactments were liable to be set aside for non-consideration of the petitioner's specific contentions, and whether the matter should be remanded for fresh consideration.

Analysis: The appellate order was found to have proceeded on general observations without dealing with the petitioner's specific submissions, including the material said to have been filed during personal hearing. The adjudication order was also noted to be ex parte. In view of the prejudice caused and the need to afford an effective opportunity, both orders were considered unsustainable. At the same time, the petitioner's lapse in not diligently prosecuting the proceedings was taken into account, warranting costs while granting relief.

Conclusion: The appellate order and the adjudication order were set aside, and the matter was remanded to the stage of reply to the show cause notice with all contentions kept open, subject to payment of costs.

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