Tax assessment remand follows unconsidered scrap and battery sales records against GSTR-3B turnover mismatch.

A mismatch between turnover reflected in the profit and loss account and figures shown in GSTR-3B led the court to examine whether assessment orders could stand when the break-up of tax paid on scrap sales and battery sales, produced for the first time before the court, had not been considered by the assessing authority. As the additional materials and supporting documents were admittedly not examined earlier, the assessment could not be sustained on that record. The orders were set aside and the matter was remanded for fresh consideration, with liberty to file further objections and documents and with notice and personal hearing before a fresh order.

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Issues: Whether the impugned assessment orders could be sustained when the break-up of tax paid on scrap sales and battery sales, produced for the first time before the Court, had not been considered by the assessing authority, and whether the matter required remand for fresh consideration.

Analysis: The dispute turned on a mismatch between turnover reflected in the profit and loss account and the figures shown in GSTR-3B. The petitioner asserted that scrap sales were accounted for under cost of materials and that tax had been paid on both scrap and battery sales. The additional break-up and supporting documents were produced before the Court for the first time, and it was not disputed that these materials had not been examined by the assessing authority before passing the impugned orders. In these circumstances, the petitioner was entitled to place the materials before the authority for consideration.

Conclusion: The impugned orders were set aside and the matter was remanded to the assessing authority for fresh consideration, with liberty to the petitioner to file additional objections and documents and with a direction to grant notice and personal hearing before passing a fresh order.

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