GSTR 3B error and non-consideration of replies led to remand for fresh assessment with personal hearing.

An assessment order was set aside and the matter remanded where the GSTR 3B returns for October and November 2017-18 prima facie reflected an inadvertent error in reporting net input tax credit under Central Tax, later rectified though irregularly. The court also noted that part of the disputed demand had already been recovered from the bank account and that the petitioner's replies were not adequately considered. Fresh consideration was directed with a reasonable opportunity of hearing, including a personal hearing.

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Issues: Whether the impugned assessment order required to be set aside and remanded for reconsideration on account of the alleged inadvertent error in the GSTR 3B returns and the asserted failure to consider the petitioner's replies.

Analysis: The petitioner's GSTR 3B returns for October and November 2017-18 indicated, prima facie, that an inadvertent error had occurred in reporting net input tax credit under Central Tax and that the error had been rectified, though irregularly. A portion of the disputed demand had already been recovered from the bank account. In these circumstances, the matter warranted fresh consideration with a reasonable opportunity, including a personal hearing.

Conclusion: The impugned order was set aside and the matter was remanded for reconsideration.

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