Personal hearing in tax adjudication denied: assessment on GSTR-3B and GSTR-2A mismatch set aside and remitted.

An assessment based on mismatch between input tax credit claimed in Form GSTR-3B and credit reflected in Form GSTR-2A was set aside because the taxpayer's specific request for a personal hearing was not granted. The court also noted the dispute over levy of interest under Section 50(3). The matter was remitted for fresh adjudication on merits, with directions to treat the impugned order as an addendum to the notice, file a reply, deposit 25% of the disputed tax as pre-deposit, and then proceed to hearing and reconsideration.

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Issues: Whether the assessment order was liable to be quashed for want of personal hearing despite a specific request, and whether the matter should be remitted for fresh consideration on conditions.

Analysis: The order was passed after a show cause notice, reminders, and a reply, but without affording the requested personal hearing. The dispute concerned the mismatch between input tax credit availed in Form GSTR-3B and the amount reflected in Form GSTR-2A, and the petitioner also disputed levy of interest under Section 50(3). In view of the denial of hearing and the court's approach in similar cases, the assessment order was set aside with a direction to deposit 25% of the disputed tax as pre-deposit, file a reply treating the impugned order as an addendum to the notice, and undergo fresh adjudication after hearing.

Conclusion: The impugned assessment order was quashed and the matter was remitted for fresh orders on merits, subject to compliance with the stipulated conditions.

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