Mechanical GST assessment on forward charge basis quashed and remanded for fresh consideration after hearing.

Assessment orders imposing GST on the petitioner's turnover on forward charge basis were found unsustainable because the objections on declared taxable turnover and tax payment had been recorded but not duly considered. The HC held that the orders, on this aspect, reflected a mechanical approach and lack of application of mind, warranting interference. The impugned assessment orders were quashed only to the extent they concerned GST on forward charge basis, and the matter was remanded for fresh consideration after granting a reasonable opportunity of hearing, including personal hearing.

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Issues: Whether the assessment orders, insofar as they imposed GST on forward charge basis on the petitioner's turnover, were liable to be interfered with and remanded for reconsideration after affording a reasonable opportunity of hearing.

Analysis: The assessment orders recorded the petitioner's objections regarding declared taxable turnover and payment of tax on that basis. On examining the orders, the objections were found to have been extracted but not duly considered, indicating that the impugned orders on this aspect were passed mechanically and without application of mind. The objection relating to forward charge levy therefore warranted judicial interference.

Conclusion: The assessment orders were quashed only to the extent they related to GST on forward charge basis on turnover, and the matter was remanded for fresh consideration after granting a reasonable opportunity, including personal hearing.

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