Validity of an order passed without affording opportunity to...

Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.