https://www.taxtmi.com/caselaws?id=756995 A GST demand based on a mismatch between turnover reported in GSTR-7 and GSTR-3B was confirmed without any reply from the assessee, but the Court found that one further opportunity to explain the case was warranted. It noted that the assessing authority was not at fault in passing the order in the absence of a response, yet directed fresh adjudication on merits after granting an opportunity to file a reply and be heard. The assessment order was set aside and the matter remitted, subject to deposit of 10% of the disputed tax within the stipulated time. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756995 A GST demand based on a mismatch between turnover reported in GSTR-7 and GSTR-3B was confirmed without any reply from the assessee, but the Court found that one further opportunity to explain the case was warranted. It noted that the assessing authority was not at fault in passing the order in the absence of a response, yet directed fresh adjudication on merits after granting an opportunity to file a reply and be heard. The assessment order was set aside and the matter remitted, subject to deposit of 10% of the disputed tax within the stipulated time. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756995