GST assessment on GSTR mismatch set aside for failure to account for remittances through electronic credit ledger.

An assessment confirming a GST tax proposal based on a mismatch between GSTR-1 and GSTR-3B was unsustainable where the authority failed to give credit for remittances already made through debit of the electronic credit ledger. The court found that the entire proposal had been confirmed without accounting for the petitioner's partial payment, requiring fresh consideration. The assessment order was set aside and the matter remanded for reconsideration after granting a reasonable opportunity and taking the remittances into account.

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Issues: Whether the assessment order confirming the tax proposal on the basis of mismatch between GSTR-1 and GSTR-3B returns, without accounting for the remittance made through debit of the electronic credit ledger, was liable to be set aside and remanded for reconsideration.

Analysis: The assessment order was found to have confirmed the entire tax proposal without granting credit for the 58% already remitted by the petitioner through debit of the electronic credit ledger. In view of this omission, the matter required fresh consideration after affording reasonable opportunity to the petitioner and taking the remittances into account.

Conclusion: The impugned assessment order was set aside and the matter was remanded to the first respondent for reconsideration after giving reasonable opportunity and considering the remittances already made.

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