https://www.taxtmi.com/caselaws?id=758507 The assessment order was set aside only to the extent it addressed the reverse charge mechanism liability mismatch, and the matter was remanded for fresh consideration. The Court noted that the assessee had produced material showing payment of the tax dues and had filed the relevant GSTR-3B returns, supporting the explanation that the mismatch arose from an inadvertent filing error. As the revenue interest was treated as secured at that stage, the assessee was entitled to a further opportunity to contest the mismatch on merits after a reply opportunity and personal hearing. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758507 The assessment order was set aside only to the extent it addressed the reverse charge mechanism liability mismatch, and the matter was remanded for fresh consideration. The Court noted that the assessee had produced material showing payment of the tax dues and had filed the relevant GSTR-3B returns, supporting the explanation that the mismatch arose from an inadvertent filing error. As the revenue interest was treated as secured at that stage, the assessee was entitled to a further opportunity to contest the mismatch on merits after a reply opportunity and personal hearing. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758507