Mistaken identity in GST assessments from third-party portal data leads to annulment of misattributed assessment and appeal relief

Administrative assessment based on third-party portal uploads led to mistaken identity and misattribution of turnover between two taxpayers with identical names; the decision emphasises that reliance on external portal data without adequate verification can vitiate assessment proceedings, resulting in annulment of the contested assessment and appellate decisions. The ruling applies writ-review principles to correct administrative error where the record and departmental instructions concede misattribution, directing relief by setting aside the impugned assessment and related appellate outcome and disposing of interlocutory proceedings accordingly.

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Issues: Whether the assessment order passed under Section 63 of the GST Act and the appellate order under Section 107 can be sustained where an ex-parte assessment was made against an unregistered person due to reliance on portal data and mistaken identity with a registered person, without affording opportunity of hearing.

Analysis: The assessment proceeded on the basis of a temporary GSTIN and data retrieved from WAMIS and other portals which linked turnover entries to the petitioner. The authorities treated the petitioner as unregistered and passed an ex-parte assessment without effective participation by the petitioner. Subsequent clarification from the Superintending Engineer established that the transactional returns related to a different person who is registered under GST and shares an identical name. The authorities conceded that confusion arose from identical names and reliance on uploaded portal data. In these circumstances the assessment and appellate orders rest on a factual mistake and were rendered without affording the petitioner an opportunity to explain or produce clarifying information.

Conclusion: The impugned assessment order dated 12.11.2021 under Section 63 and the appellate order dated 16.02.2024 under Section 107 cannot be sustained and are quashed and set aside; the writ petition is allowed in favour of the assessee.

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