CRA indicates that it will only grant a request in a objection to confirm a GST/HST assessment without consideration in exceptional circumstances

ETA s. 301(4) provides "where, in a notice of objection, a person who wishes to appeal directly to the Tax Court requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.” When CRA receives such a request to confirm without reconsideration, it will do so only “in those exceptional circumstances where the Agency wishes to resolve a controversial issue in court” and is satisfied that this is a file for which it is suitable to go directly to court.

Neal Armstrong. Summary of 27 February 2020 CBA Roundtable, Q.2 under ETA s. 301(4).