Rectification of return errors and supporting documents led to remand for fresh consideration on merits.

An alleged inadvertent HSN code error in the return was examined against discrepancies in filed returns, ITC-related data and the absence of supporting documents at assessment. The rectification rejection was not faulted on its own, but the error was treated as genuine and the failure to place materials before the assessment order weighed in favour of reconsideration. The impugned orders were set aside and the matter remitted for fresh consideration on merits, with an opportunity to produce supporting documents.

---

---

Issues: Whether the rejection of the rectification application and the consequential assessment order warranted interference and remand for fresh consideration on merits.

Analysis: The petitioner's grievance arose from an alleged inadvertent HSN code error in the return, while the departmental order proceeded on discrepancies noticed from the filed returns and ITC-related data, coupled with the absence of supporting documents at the assessment stage. The Court found that the rectification rejection could not be faulted on its own, but accepted that the mistake appeared genuine and that the relevant documents had not been produced before the assessment order was passed. In these circumstances, the matter required a fresh appraisal on merits after granting an opportunity to place the necessary materials on record.

Conclusion: The impugned orders were set aside and the matter was remitted to the respondents for fresh consideration on merits after affording opportunity to the petitioner to produce supporting documents. The petitioner succeeded to that extent.

Final Conclusion: The writ petition was disposed of by remanding the matter for a fresh, reasoned decision after due opportunity to the petitioner.

---