GST mismatch assessment remanded after portal-only notice and lack of effective hearing; fresh adjudication ordered with deposit condition.

An assessment confirming tax demand based on mismatch between GSTR-3B and auto-populated GSTR-2A, where notices were served only through the GST portal and the assessee had no effective participation, was set aside for fresh consideration. The court noted that the import-related IGST position was not properly accounted for in the comparison and that the demand had been confirmed after non-response to the show cause notice. The matter was remanded for reconsideration on merits, subject to deposit of 10% of the disputed demand and a fresh opportunity to file a reply and be heard, including personal hearing.

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Issues: Whether the assessment order confirming tax demand on the basis of mismatch between GSTR-3B and auto-populated GSTR-2A, and without effective participation of the assessee, warranted interference and remand.

Analysis: The petitioner contended that the notices and order were uploaded only in the GST portal and that the IGST relating to imports was not considered while comparing returns. The impugned order itself showed that the tax proposal was based on the alleged discrepancy between GSTR-3B and GSTR-2A and that the liability was confirmed after non-response to the show cause notice. In these circumstances, the matter required reconsideration, but the petitioner was put on terms by directing deposit of a part of the disputed demand and by granting an opportunity to file a reply and be heard.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after payment of 10% of the disputed tax demand and grant of a reasonable opportunity, including personal hearing.

Final Conclusion: The writ petition succeeded to the extent of reopening the assessment and securing a fresh adjudication on merits, subject to the prescribed deposit and opportunity conditions.

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