https://www.taxtmi.com/caselaws?id=757551 A GST assessment order was set aside and the matter remitted for fresh adjudication despite an objection that the writ petition was time-barred. The Court noted that the dispute arose from a mismatch between supplies reported in GSTR-1 and GSTR-3B and that the petitioner had not responded to the pre-assessment notices, but considered that the petitioner may still have a case on merits. Balancing that opportunity with revenue protection, the Court directed deposit of 25% of the disputed tax within the stipulated time and filing of a reply within 30 days, and required the respondent to pass a fresh order after considering the reply and hearing the petitioner. en-us Mon, 15 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757551 A GST assessment order was set aside and the matter remitted for fresh adjudication despite an objection that the writ petition was time-barred. The Court noted that the dispute arose from a mismatch between supplies reported in GSTR-1 and GSTR-3B and that the petitioner had not responded to the pre-assessment notices, but considered that the petitioner may still have a case on merits. Balancing that opportunity with revenue protection, the Court directed deposit of 25% of the disputed tax within the stipulated time and filing of a reply within 30 days, and required the respondent to pass a fresh order after considering the reply and hearing the petitioner. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757551