https://www.taxtmi.com/caselaws?id=757554 An assessment under the Tamil Nadu GST Act based on mismatch between GSTR-1 and GSTR-3B was challenged on the ground that the pre-assessment notices and opportunity to respond were not effectively furnished. The HC noted the disputed factual position regarding portal uploads and the petitioner's claim of denial of hearing, and did not enter into those merits. As the tax and penalty demanded had already been remitted and the assessee had not been able to place objections, the assessment order was set aside and the matter remanded for fresh consideration after granting adequate opportunity of hearing. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757554 An assessment under the Tamil Nadu GST Act based on mismatch between GSTR-1 and GSTR-3B was challenged on the ground that the pre-assessment notices and opportunity to respond were not effectively furnished. The HC noted the disputed factual position regarding portal uploads and the petitioner's claim of denial of hearing, and did not enter into those merits. As the tax and penalty demanded had already been remitted and the assessee had not been able to place objections, the assessment order was set aside and the matter remanded for fresh consideration after granting adequate opportunity of hearing. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757554