Natural justice in tax assessment: order set aside and matter remitted after opportunity to explain GSTR mismatch.

Breach of natural justice was accepted where the assessee had not responded to the earlier intimation and notice but sought an opportunity to explain the mismatch between GSTR 3B and GSTR 2A. The assessment order was set aside and the matter remitted for fresh adjudication, with the earlier order to be treated as a show cause notice on deposit of 10% of the disputed tax. The assessee was directed to file objections with supporting materials, and the authority was required to decide the matter afresh after granting a reasonable opportunity of hearing in accordance with law.

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Issues: Whether the assessment order was liable to be set aside for breach of natural justice and the matter restored for fresh adjudication after giving the assessee an opportunity to respond.

Analysis: The petitioner had not responded to the earlier intimation and notice, but sought an opportunity to explain the mismatch between GSTR 3B and GSTR 2A. The Court accepted the request for a fresh opportunity and, in the circumstances, directed deposit of 10% of the disputed tax as a condition for treating the assessment order as a show cause notice and for considering objections with supporting materials. The respondent was then required to decide the matter afresh in accordance with law after granting a reasonable opportunity of hearing.

Conclusion: The impugned assessment order was set aside and the matter was remitted for fresh consideration subject to the stipulated deposit and filing of objections.

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