https://www.taxtmi.com/caselaws?id=757426 GST demand raised on mismatch between GSTR-3B returns and auto-populated GSTR-2A was set aside because the assessee was not effectively heard and its objections were not considered before confirmation of the tax proposal. The HC held that an assessment confirming demand without meaningful consideration of the reply and without a reasonable opportunity of hearing could not stand. It remanded the matter for fresh adjudication, subject to pre-deposit of 10% of the disputed demand and filing of a reply, with the adjudicating authority to afford a proper hearing before passing a fresh order. en-us Fri, 07 Jun 2024 00:00:00 +0530 Thu, 08 May 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757426 GST demand raised on mismatch between GSTR-3B returns and auto-populated GSTR-2A was set aside because the assessee was not effectively heard and its objections were not considered before confirmation of the tax proposal. The HC held that an assessment confirming demand without meaningful consideration of the reply and without a reasonable opportunity of hearing could not stand. It remanded the matter for fresh adjudication, subject to pre-deposit of 10% of the disputed demand and filing of a reply, with the adjudicating authority to afford a proper hearing before passing a fresh order. Case-Laws GST Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757426