TDS credit mismatch and denial of hearing led to remand for fresh assessment consideration.

A writ challenge to an assessment order for assessment year 2022-2023 raised alleged denial of opportunity and a mismatch in TDS credit, said to have been reflected in Form GSTR 7 and Form GSTR 1 because credit was mapped to an old cancelled GSTIN instead of the existing GSTIN. The HC found it appropriate to set aside the assessment and remit the matter for fresh consideration on merits, with due opportunity of hearing to the petitioner and decision in accordance with law. The dispute was therefore to be reconsidered afresh within the stipulated time.

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Issues: Whether the assessment order required interference and remand for fresh consideration on the ground of alleged denial of opportunity and mismatch in TDS credit.

Analysis: The writ petition challenged the assessment order for the assessment year 2022-2023. The petitioner complained of insufficient opportunity and a mismatch between Form GSTR 7 and Form GSTR 1 arising from credit of TDS to an old cancelled GSTIN instead of the existing GSTIN. The respondent opposed the challenge and relied on the assessment record, but the Court found it appropriate to direct reconsideration of the case with due opportunity.

Conclusion: The matter was remanded to the respondent for fresh consideration on merits and in accordance with law after granting due opportunity of hearing to the petitioner.

Final Conclusion: The assessment order was set aside for reconsideration, and the writ petition was allowed with a direction to decide the matter afresh within the stipulated time.

Ratio Decidendi: Where an assessment dispute involves a claimed opportunity defect and a material credit mismatch, the matter may be remanded for fresh decision after affording a proper hearing.

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