Madras HC quashes Adverse GST Order issued due to Non-Appearance, grants Reconsideration with Conditions

The Madras High Court quashed a GST-related adverse order passed due to the non-appearance of the assessee during a hearing. The assessee had failed to appear before the authorities due to certain constraints and thus requested reconsideration. The court, recognizing the importance of ensuring fair treatment, granted the assessee an opportunity for reconsideration of the order. However, this opportunity was subject to specific conditions, including the payment of 10% of the disputed tax amount before the next hearing. This decision emphasizes the principle of natural justice, ensuring that a fair chance is given to taxpayers to present their cases, even if procedural lapses occur. However, the court also laid down strict conditions to ensure that such reconsiderations are not misused.