https://www.taxtmi.com/caselaws?id=451122 Mismatches between GSTR-3B returns and auto-populated GSTR-2A can justify interference where the assessment process does not fairly address the discrepancy and natural justice concerns arise. The Madras HC noted the guidance in Circular No. 183/15/2022-GST and the taxpayer's Chartered Accountant certificate explaining the mismatch, and found the surrounding circumstances sufficient to set aside the assessment orders despite limited participation by the taxpayer. The matter was remanded for fresh consideration, with liberty to file a reply and receive a reasonable opportunity, including personal hearing, subject to deposit of 10% of the disputed tax demand within the stipulated time. en-us Mon, 18 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451122 Mismatches between GSTR-3B returns and auto-populated GSTR-2A can justify interference where the assessment process does not fairly address the discrepancy and natural justice concerns arise. The Madras HC noted the guidance in Circular No. 183/15/2022-GST and the taxpayer's Chartered Accountant certificate explaining the mismatch, and found the surrounding circumstances sufficient to set aside the assessment orders despite limited participation by the taxpayer. The matter was remanded for fresh consideration, with liberty to file a reply and receive a reasonable opportunity, including personal hearing, subject to deposit of 10% of the disputed tax demand within the stipulated time. Case-Laws GST Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451122