https://www.taxtmi.com/caselaws?id=754943 Assessment orders based on a mismatch between GSTR-3B returns and auto-populated GSTR-2A data were interfered with for breach of natural justice. The court noted the administrative difficulty in mismatch cases, referred to the GST circular governing the procedure, and accepted the Chartered Accountant's certificate explaining the disparity. Although the taxpayer had not replied to notices or participated in the original proceedings, the circumstances justified quashing the orders and remanding the matters for fresh consideration. The remand was made conditional on a 10% deposit of the disputed tax demand for each assessment period, filing of a reply, and grant of a reasonable opportunity, including personal hearing. en-us Tue, 30 Apr 2024 00:00:00 +0530 Wed, 07 May 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754943 Assessment orders based on a mismatch between GSTR-3B returns and auto-populated GSTR-2A data were interfered with for breach of natural justice. The court noted the administrative difficulty in mismatch cases, referred to the GST circular governing the procedure, and accepted the Chartered Accountant's certificate explaining the disparity. Although the taxpayer had not replied to notices or participated in the original proceedings, the circumstances justified quashing the orders and remanding the matters for fresh consideration. The remand was made conditional on a 10% deposit of the disputed tax demand for each assessment period, filing of a reply, and grant of a reasonable opportunity, including personal hearing. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754943