Ex parte GST assessment set aside and remanded for fresh hearing after assessee was allowed to file a reply.

An ex parte assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessee had not effectively participated despite prior opportunities, but offered an explanation and sought a chance to place the matter on merits. The Court held that a further opportunity was appropriate and allowed the assessee to file a reply and supporting records. The matter was remanded to the assessing authority for fresh adjudication after hearing the assessee.

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Issues: Whether the ex parte assessment order passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 should be set aside and the matter remanded to enable the assessee to file a reply and supporting documents.

Analysis: The assessment had been completed ex parte because the assessee had not utilised the opportunities provided. The Court noted the explanation offered for the non-participation and the request for an opportunity to place the case on merits before the assessing authority. In the circumstances, the Court found it appropriate to grant a further opportunity and permit the assessee to submit the reply and relevant records for fresh consideration.

Conclusion: The ex parte assessment order was set aside and the matter was remanded to the respondent for fresh adjudication after hearing the assessee.

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