https://www.taxtmi.com/caselaws?id=758187 GST assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the assessee had not been given a fair opportunity to respond before confirmation of the demand. The Court accepted the explanation that compliance had been handled by an accountant who left abruptly and that the proceedings came to light only when recovery action began. The matter was remitted for fresh consideration, subject to payment of 10% of the disputed tax demand, filing of a reply, and grant of a reasonable opportunity including personal hearing. en-us Mon, 10 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758187 GST assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the assessee had not been given a fair opportunity to respond before confirmation of the demand. The Court accepted the explanation that compliance had been handled by an accountant who left abruptly and that the proceedings came to light only when recovery action began. The matter was remitted for fresh consideration, subject to payment of 10% of the disputed tax demand, filing of a reply, and grant of a reasonable opportunity including personal hearing. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758187