https://www.taxtmi.com/caselaws?id=758189 A tax demand arising from mismatch between GSTR-3B and auto-populated GSTR-2A was set aside where the assessee had not been given an effective hearing before confirmation. The Court held that the matter should be reconsidered on merits after allowing a reply and granting a reasonable opportunity of hearing, including personal hearing, while balancing revenue interests by requiring payment of 10% of the disputed demand as a condition for remand. en-us Mon, 10 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758189 A tax demand arising from mismatch between GSTR-3B and auto-populated GSTR-2A was set aside where the assessee had not been given an effective hearing before confirmation. The Court held that the matter should be reconsidered on merits after allowing a reply and granting a reasonable opportunity of hearing, including personal hearing, while balancing revenue interests by requiring payment of 10% of the disputed demand as a condition for remand. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758189