Integrated GST credit claim remanded for fresh consideration after bills of entry and personal hearing are allowed.

Integrated Goods and Services Tax credit could not be finally denied where the tax paid on imported goods and the availability of input tax credit were not disputed, and the omission in GSTR-3B was stated to be inadvertent. The court set aside the rejection order because the supporting bills of entry had not been fully considered and the petitioner was entitled to produce those records. The matter was remanded for fresh decision on merits after receipt of the bills of entry and grant of a personal hearing.

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Issues: Whether the impugned order rejecting the petitioner's claim regarding Integrated Goods and Services Tax credit for the relevant period was liable to be set aside and the matter remitted for fresh consideration on production of the bills of entry.

Analysis: The tax paid on the imported goods and the availability of input tax credit were not in dispute. The omission in the GSTR-3B returns was stated to be inadvertent, and the authorities indicated that the supporting bills of entry could be considered if furnished. In these circumstances, the matter required reconsideration after giving the petitioner an opportunity to produce the relevant records and after affording a personal hearing.

Conclusion: The impugned order was set aside and the matter was remanded for fresh decision on merits after receipt of the bills of entry and after granting personal hearing.

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