https://www.taxtmi.com/caselaws?id=757129 An assessment order arising from an alleged turnover mismatch in GSTR-7 and GSTR-3B was challenged for want of proper notice. The Court found that the notice process required reconsideration and that the dispute called for a merits-based examination, so limited interference was justified. The assessment order was set aside and the matter was remitted to the assessing authority for fresh adjudication on merits, with liberty to file a consolidated reply and deposit 20% of the disputed tax. The substantive tax liability was left open for fresh decision by the authority. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757129 An assessment order arising from an alleged turnover mismatch in GSTR-7 and GSTR-3B was challenged for want of proper notice. The Court found that the notice process required reconsideration and that the dispute called for a merits-based examination, so limited interference was justified. The assessment order was set aside and the matter was remitted to the assessing authority for fresh adjudication on merits, with liberty to file a consolidated reply and deposit 20% of the disputed tax. The substantive tax liability was left open for fresh decision by the authority. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757129