GST mismatch dispute remitted for fresh hearing after court found further opportunity was warranted on conditions.

Mismatch between GSTR 3B and GSTR 2A justified reconsideration where the assessee claimed supporting documents were available but had not been considered. The court found that, although statutory intimation and notice had been issued and the assessee had not responded earlier, the matter deserved a further opportunity in the interest of fair hearing. The assessment order was therefore set aside and the case remitted for fresh adjudication, subject to payment of 10% of the disputed demand, filing of a reply, and grant of a personal hearing.

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Issues: Whether the impugned assessment order rejecting the petitioner's explanation for the mismatch between GSTR 3B and GSTR 2A was liable to be set aside for want of a reasonable opportunity and the matter remitted for fresh consideration on terms.

Analysis: The order was based on the petitioner's failure to respond to the show cause notice. The record showed prior statutory intimation and notice, but the petitioner asserted that the relevant documents to explain the input tax credit claim were available and had not been placed for consideration. In these circumstances, the matter warranted a further opportunity, but only on conditions to secure compliance and enable a fresh adjudication after hearing the petitioner.

Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration subject to the petitioner remitting 10% of the disputed tax demand within the stipulated time and filing a reply, after which a personal hearing and fresh order were directed.

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