https://www.taxtmi.com/caselaws?id=756814 A tax demand based on a mismatch between GSTR-3B and GSTR-1 was challenged on the ground that the assessee had not effectively participated in the proceedings or received a proper opportunity to contest the demand on merits. The commentary notes that, where notices such as the intimation, show cause notice and personal hearing notice are disputed, the assessee may be entitled to a fresh opportunity in the interests of justice. It also records that remand may be made conditional on prior remittance of part of the disputed tax, after which the matter is to be reconsidered with a reasonable opportunity, including personal hearing. en-us Mon, 24 Jun 2024 00:00:00 +0530 Thu, 08 May 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756814 A tax demand based on a mismatch between GSTR-3B and GSTR-1 was challenged on the ground that the assessee had not effectively participated in the proceedings or received a proper opportunity to contest the demand on merits. The commentary notes that, where notices such as the intimation, show cause notice and personal hearing notice are disputed, the assessee may be entitled to a fresh opportunity in the interests of justice. It also records that remand may be made conditional on prior remittance of part of the disputed tax, after which the matter is to be reconsidered with a reasonable opportunity, including personal hearing. Case-Laws GST Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756814