GST return mismatch dispute remanded for fresh assessment after conditional payment and opportunity to be heard

An assessment based on an alleged GST return mismatch was conditionally quashed and sent back for fresh consideration, because the dispute involved a recurring GSTR-3B and GSTR-2A mismatch and the dealer was to be given an effective opportunity, including personal hearing. The court did not accept complete unawareness of proceedings where notices were uploaded on the GST portal, noting that a registered dealer is expected to monitor the portal. Fresh consideration was allowed subject to the dealer remitting 10% of the disputed tax demand and filing a reply within the stipulated time.

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Issues: Whether the assessment order based on alleged GST return mismatch and notices uploaded on the GST portal warranted interference and a fresh consideration by the assessing authority.

Analysis: The registered dealer was expected to monitor the GST portal, and the explanation of complete unawareness of the proceedings was not accepted. At the same time, the dispute concerned a mismatch between GSTR-3B and GSTR-2A returns, a recurring issue for which departmental circulars had been issued. The petitioner was willing to remit 10% of the disputed demand as a condition for reconsideration. In these circumstances, the matter was found fit for reassessment after granting an effective opportunity, including a personal hearing.

Conclusion: The assessment order was quashed conditionally and the matter was remitted to the assessing officer for fresh consideration after the petitioner remits 10% of the disputed tax demand and submits a reply within the stipulated time.

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