Fresh adjudication under GST law granted where taxpayer lacked opportunity to file reply and supporting documents

Under Section 74 of the CGST Act, the impugned assessment was set aside because the petitioner had not been able to file a detailed reply or supporting documents before the order was passed. The Court accepted that additional material was available and granted one further opportunity to place the defence before the Assessing Authority. Fresh adjudication was directed, with liberty to file a detailed reply and supporting documents and a requirement to afford personal hearing before passing a new order in accordance with law.

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Issues: Whether the order passed under Section 74 of the Central Goods and Services Tax Act, 2017 required to be set aside and the matter remanded for fresh consideration in view of the petitioner's inability to file a detailed reply and supporting documents.

Analysis: The impugned order had been passed without the benefit of a detailed reply or supporting documents from the petitioner. The petitioner asserted that additional documents were available and sought one further opportunity to place its case before the Assessing Authority. In the circumstances, and noting that the disputed tax amount had already been recovered, the Court found it appropriate to grant an additional opportunity to the petitioner to substantiate its defence before a fresh adjudication.

Conclusion: The impugned order was set aside and the matter was remanded to the first respondent for fresh consideration, with liberty to the petitioner to file a detailed reply and supporting documents and with a direction to afford personal hearing before passing a fresh order in accordance with law.

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