GST appellate and ex parte adjudication orders set aside for failure to consider specific objections, with remand and costs imposed

GST appellate and adjudication orders were set aside because the appellate authority dealt only with general observations and did not address the petitioner's specific objections or material said to have been placed at personal hearing. The adjudication was also ex parte, so the matter was reopened to permit a reply to the show cause notice and placement of material on record, with all contentions kept open. The court nevertheless noted the petitioner's lack of diligence in prosecuting the proceedings and imposed costs as a condition for remand.

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Issues: Whether the appellate order and the ex parte adjudication order under the GST law warranted interference and remand on the ground that the petitioner's specific contentions were not considered.

Analysis: The appellate order was found to proceed on general observations without dealing with the petitioner's specific objections or the material said to have been placed during personal hearing. The adjudication order was also noted to be ex parte. In these circumstances, the matter required reopening so that the petitioner could respond to the show cause notice and place material on record, while keeping all contentions open. At the same time, the petitioner's lack of diligence in prosecuting the proceedings justified a condition of costs.

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 costs imposed on the petitioner.

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