GSTR-2A and GSTR-3B mismatch assessments require effective notice, fresh hearing, and compliance-linked remand

An assessment based on an alleged mismatch between GSTR-2A and GSTR-3B was set aside where the notices and order were uploaded only on the common portal and the assessee claimed inability to access them. The matter was remitted for fresh consideration to ensure an effective opportunity to contest the proposed tax liability. The assessee was required to deposit 25% of the disputed tax and file objections with supporting material within the stipulated time, failing which the original assessment order would stand revived.

---

---

Issues: Whether the assessment order could be set aside and the assessee given an opportunity to contest the proposed tax liability arising from the alleged mismatch between GSTR-2A and GSTR-3B, where the notices and order were uploaded in the common portal and the assessee claimed inability to access it.

Analysis: The assessment was challenged on the ground that the show cause notices and the order were not served by tender or registered post and were only uploaded in the portal, resulting in the assessee being unable to participate in the proceedings. The dispute concerned the alleged mismatch between GSTR-2A and GSTR-3B, and the assessee expressed readiness to pay 25% of the disputed tax and to place objections with supporting material before the authority. In these circumstances, the matter was treated as fit for affording one further opportunity, with the earlier order being set aside and the assessment proceedings revived only on non-compliance with the conditions imposed.

Conclusion: The assessment order was set aside and the matter was remitted for fresh consideration after deposit of 25% of the disputed tax and filing of objections within the stipulated time, failing which the assessment order would stand revived.

---