No Participation in GST Adjudication: Madras HC Grants Final Opportunity to Assessee with Strict Recovery Warning

The Madras High Court has granted a final opportunity to an assessee to participate in a GST adjudication process, but with a strict warning of recovery action if they fail to comply. The case involved a taxpayer who had not participated in the proceedings before the GST officer, leading to an adverse ex-parte order being passed against them. While the court was willing to grant one last chance to the assessee to present their case on merits, it also made it clear that this was their final opportunity. The court has likely directed the assessee to appear before the officer on a specific date and has warned that if they fail to do so, the department will be free to take all necessary steps to recover the tax dues as per the original order. This balances the principles of natural justice with the need to ensure tax compliance.