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2024 (6) TMI 1378 - HC - GSTIssues: Challenging an unreasoned assessment order. Analysis: The petitioner challenged an assessment order dated 18.03.2024 on the grounds that it lacked reasoning. The proceedings were initiated against the petitioner for the assessment period 2018-19 under two show cause notices. One set of proceedings was dropped, while the other continued, leading to the impugned assessment order. The petitioner's counsel argued that the input tax credit availed was lower than that in the auto-populated GSTR-2A. The comparison was made between the data in Table 8A of the annual return in GSTR-9 and the auto-populated GSTR-2A. The counsel referred to a press release from the CBIC acknowledging potential mismatches in the data. The Government Advocate suggested remanding the matter for reconsideration by the assessing officer to address the mismatch issue. Upon reviewing the impugned order, it was noted that the taxpayer's reply was included, but no reasons were provided for confirming the tax proposal. Due to the lack of reasoning, the court held that the order could not be sustained. Consequently, the order dated 18.03.2024 was set aside, and the matter was remanded for reconsideration. The respondent was directed to afford the petitioner a reasonable opportunity, including a personal hearing, and issue a fresh order within three months. All contentions were left open to the petitioner. As the assessment order was set aside, the bank attachment was lifted. The case was disposed of without any order as to costs, and connected miscellaneous petitions were closed.
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