https://www.taxtmi.com/caselaws?id=755636 A tax demand based on mismatch between e-way bill data and Form GSTR-3B, with additional reliance on Form ITC-04, was found to require fuller factual explanation and consideration of supporting material. Because the earlier reply had not included all relevant documents and the show cause notice did not expressly address every basis later used in the demand, a further opportunity to respond was warranted. The impugned order was set aside and the matter remanded for fresh adjudication after a reasonable hearing, subject to a monetary deposit and liberty to file a fresh reply. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755636 A tax demand based on mismatch between e-way bill data and Form GSTR-3B, with additional reliance on Form ITC-04, was found to require fuller factual explanation and consideration of supporting material. Because the earlier reply had not included all relevant documents and the show cause notice did not expressly address every basis later used in the demand, a further opportunity to respond was warranted. The impugned order was set aside and the matter remanded for fresh adjudication after a reasonable hearing, subject to a monetary deposit and liberty to file a fresh reply. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755636