https://www.taxtmi.com/caselaws?id=758577 The assessment order was set aside for denial of a proper opportunity, as the impugned demand had been passed on the footing that no reply was filed to the show cause notice. The Court held that the petitioner should be allowed to contest the demand, including the claimed reverse charge treatment and the GSTR-1/GSTR-3B mismatch, and remanded the matter for fresh adjudication. Fresh consideration was made conditional on receipt of the reply, deposit of 10% of the disputed tax demand, and grant of a reasonable opportunity and personal hearing. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758577 The assessment order was set aside for denial of a proper opportunity, as the impugned demand had been passed on the footing that no reply was filed to the show cause notice. The Court held that the petitioner should be allowed to contest the demand, including the claimed reverse charge treatment and the GSTR-1/GSTR-3B mismatch, and remanded the matter for fresh adjudication. Fresh consideration was made conditional on receipt of the reply, deposit of 10% of the disputed tax demand, and grant of a reasonable opportunity and personal hearing. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758577