Reasonable opportunity in GST mismatch disputes led to remand for fresh adjudication, subject to partial deposit.

GST demand based on a mismatch between GSTR-3B and auto-populated GSTR-2A figures was set aside where the assessee had not effectively received the show cause proceedings through the portal and had not filed a reply. The court held that the matter required reconsideration on merits with a reasonable opportunity to contest the demand, including a personal hearing. The remand was made conditional on the assessee depositing 10% of the disputed tax demand before fresh adjudication.

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

Analysis: The dispute arose from a tax proposal based on mismatch between the returns in GSTR-3B and the auto-populated figures in GSTR-2A. The order was passed without the petitioner filing a reply to the show cause notice, and the petitioner stated that the proceedings had not been effectively communicated through the GST portal. In the circumstances, the matter required reconsideration on merits, but the petitioner was directed to be put on terms by remitting a part of the disputed demand before fresh adjudication.

Conclusion: The assessment order was set aside and the matter was remanded for reconsideration after affording a reasonable opportunity, including personal hearing, subject to deposit of 10% of the disputed tax demand.

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