https://www.taxtmi.com/caselaws?id=752252 An assessment based on mismatch between GSTR 3B and auto-populated GSTR 2A was conditionally set aside because the assessee's reply, reconciliation material, and supporting purchase documents were not properly considered. The court treated the belated supplier certificate as relevant to explaining the discrepancy and found that the decision-making process required a further opportunity before the tax demand could be effectively adjudicated. The matter was remitted for fresh consideration with a personal hearing, subject to payment towards the disputed demand. en-us Wed, 27 Mar 2024 00:00:00 +0530 Sat, 03 May 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752252 An assessment based on mismatch between GSTR 3B and auto-populated GSTR 2A was conditionally set aside because the assessee's reply, reconciliation material, and supporting purchase documents were not properly considered. The court treated the belated supplier certificate as relevant to explaining the discrepancy and found that the decision-making process required a further opportunity before the tax demand could be effectively adjudicated. The matter was remitted for fresh consideration with a personal hearing, subject to payment towards the disputed demand. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752252