GST assessment for alleged GSTR-3B and GSTR-1 mismatch set aside for lack of effective hearing and remanded for fresh adjudication.

A GST assessment based on an alleged mismatch between GSTR-3B and GSTR-1 was interfered with because the assessee had not been given an effective opportunity to place its defence and supporting materials on record. The court noted the claim that notice was not received and that the input tax credit was stated to be admissible, and found the order unsustainable for want of meaningful hearing. The impugned order was therefore set aside and the matter remanded for fresh adjudication, with further opportunity to reply, produce documents and be heard, subject to payment of 20% of the disputed tax within the stipulated time.

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Issues: Whether the GST assessment order based on alleged mismatch between GSTR-3B and GSTR-1, passed without effective opportunity to the assessee, should be set aside and the matter remanded for fresh consideration.

Analysis: The assessment was challenged on the ground that notice was not received and that the assessee had materials to show that there was no mismatch and that the input tax credit claimed was admissible. The impugned order had fastened tax liability without a meaningful opportunity to place the defence on record. To maintain consistency with a similar matter and to ensure fair consideration, the order was found fit to be interfered with and the matter was directed to be reconsidered by the authority on terms, with further opportunity to reply, produce documents, and be heard.

Conclusion: The impugned GST order was set aside and the matter was remanded for fresh adjudication, subject to payment of 20% of the disputed tax within the stipulated time, with consequential revival of the original order on default.

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