https://www.taxtmi.com/caselaws?id=758143 An assessment based on a mismatch between Form GSTR-3B and Form GSTR-1 was set aside because the taxpayer had not been given a reasonable opportunity to contest the demand. The Court accepted that the proceedings were not effectively communicated and held that natural justice required a fresh hearing on merits. The matter was remitted for de novo consideration, with the remand made conditional on deposit of an additional portion of the disputed tax over and above the amount already remitted. en-us Tue, 11 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758143 An assessment based on a mismatch between Form GSTR-3B and Form GSTR-1 was set aside because the taxpayer had not been given a reasonable opportunity to contest the demand. The Court accepted that the proceedings were not effectively communicated and held that natural justice required a fresh hearing on merits. The matter was remitted for de novo consideration, with the remand made conditional on deposit of an additional portion of the disputed tax over and above the amount already remitted. Case-Laws GST Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758143