https://www.taxtmi.com/caselaws?id=754135 Assessment orders based on mismatch between returns and Form 26AS were set aside because the taxpayer had not been given a fair opportunity to contest the tax demand on merits. The court noted that no effective reply had been filed to the show cause notice and that the defence relied on an exemption notification, making fresh consideration appropriate. The matter was remitted for reconsideration after the stipulated pre-deposit, filing of a reply, and a further personal hearing, and the bank attachment was lifted as a consequence. en-us Mon, 29 Apr 2024 00:00:00 +0530 Mon, 05 May 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754135 Assessment orders based on mismatch between returns and Form 26AS were set aside because the taxpayer had not been given a fair opportunity to contest the tax demand on merits. The court noted that no effective reply had been filed to the show cause notice and that the defence relied on an exemption notification, making fresh consideration appropriate. The matter was remitted for reconsideration after the stipulated pre-deposit, filing of a reply, and a further personal hearing, and the bank attachment was lifted as a consequence. Case-Laws GST Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754135