https://www.taxtmi.com/caselaws?id=758247 A tax demand arising from a mismatch between GSTR-3B and auto-populated GSTR-2A was challenged on the ground that no effective reply was received to the show cause notice. The Madras High Court found that the taxpayer should be given a reasonable opportunity to contest the demand on merits, and the assessment was set aside with a remand for fresh consideration on terms. The taxpayer was required to remit 10% of the disputed tax demand and file a detailed reply with supporting documents, after which the authority had to grant a reasonable opportunity, including personal hearing, and pass a fresh order. The garnishee order was also set aside. en-us Wed, 05 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 23:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758247 A tax demand arising from a mismatch between GSTR-3B and auto-populated GSTR-2A was challenged on the ground that no effective reply was received to the show cause notice. The Madras High Court found that the taxpayer should be given a reasonable opportunity to contest the demand on merits, and the assessment was set aside with a remand for fresh consideration on terms. The taxpayer was required to remit 10% of the disputed tax demand and file a detailed reply with supporting documents, after which the authority had to grant a reasonable opportunity, including personal hearing, and pass a fresh order. The garnishee order was also set aside. Case-Laws GST Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758247