GST assessment remitted for fresh hearing after portal notice dispute, with conditional relief and lifting of bank attachment.

A GST assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the taxpayer was not given a reasonable opportunity to contest the demand on merits. The court noted that the show cause notices were uploaded on the GST portal and the taxpayer claimed lack of awareness, with objections not filed before assessment. In the interests of justice, the matter was remitted for fresh consideration on condition that 10% of the disputed demand be paid. The taxpayer was allowed to file a reply, the authority was directed to grant a reasonable opportunity including personal hearing, and the bank attachment was lifted as a consequence.

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Issues: Whether the tax demand order was liable to be set aside for want of a reasonable opportunity to contest the demand on merits, and whether the matter should be remitted for fresh consideration.

Analysis: The dispute arose from a mismatch between the return in GSTR-3B and the auto-populated GSTR-2A, and the assessment was completed because objections were not filed to the show cause notice. The petitioner asserted lack of awareness of the proceedings as the notices were uploaded on the GST portal and not otherwise communicated. In the interests of justice, and having regard to the request for an opportunity to justify the input tax credit claim, the matter was considered fit for remand on terms. The bank attachment was also consequential to the setting aside of the assessment order.

Conclusion: The assessment order was set aside conditionally on payment of 10% of the disputed tax demand, the petitioner was permitted to file a reply, and the authority was directed to grant a reasonable opportunity including personal hearing and pass a fresh order. The bank attachment was raised.

Final Conclusion: The petitioner obtained conditional relief by way of reopening of the assessment proceedings on merits, subject to remittance of a part of the disputed demand, with consequential lifting of the attachment.

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