https://www.taxtmi.com/caselaws?id=758250 A tax demand arising from a mismatch between GSTR-3B and auto-populated GSTR-2A was found to require reconsideration where the assessee had filed the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C, and the tax, interest and penalty had already been recovered from the bank account. In these circumstances, the impugned assessment and rectification rejection were set aside, and the matter was remanded for fresh adjudication on merits after allowing a reply and granting a reasonable opportunity, including personal hearing. en-us Thu, 06 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758250 A tax demand arising from a mismatch between GSTR-3B and auto-populated GSTR-2A was found to require reconsideration where the assessee had filed the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C, and the tax, interest and penalty had already been recovered from the bank account. In these circumstances, the impugned assessment and rectification rejection were set aside, and the matter was remanded for fresh adjudication on merits after allowing a reply and granting a reasonable opportunity, including personal hearing. Case-Laws GST Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758250