GSTR-3B and GSTR-2A mismatch assessment set aside; fresh consideration ordered with opportunity to file documents.

An assessment based on mismatch between GSTR-3B and GSTR-2A was set aside because further opportunity was considered necessary before finalising the tax liability. The record showed show-cause and personal hearing notices, but the taxpayer sought permission to place additional material in support of the claim. In the interest of justice, and on the taxpayer agreeing to remit 15% of the disputed demand, the matter was remanded for fresh assessment with liberty to file further documents and with reasonable opportunity, including personal hearing.

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Issues: Whether the assessment order confirming the tax proposal based on mismatch between GSTR-3B and GSTR-2A should be set aside for want of adequate opportunity, with consequential remand and fresh consideration.

Analysis: The petitioner challenged the assessment on the ground that the claim could be substantiated if further opportunity were granted. The assessment record showed a show cause notice and personal hearing notices, but the reply placed by the petitioner was found to contain only limited material. In the interest of justice, and on the petitioner agreeing to remit 15% of the disputed demand as a condition for reconsideration, further opportunity was warranted.

Conclusion: The assessment order was set aside and the matter was remanded for fresh assessment after payment of 15% of the disputed demand, filing of additional documents, and grant of reasonable opportunity including personal hearing.

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