https://www.taxtmi.com/caselaws?id=758567 An assessment confirming tax demand based on mismatch between GSTR-3B and auto-populated GSTR-2A, where notices were served only through the GST portal and the assessee had no effective participation, was set aside for fresh consideration. The court noted that the import-related IGST position was not properly accounted for in the comparison and that the demand had been confirmed after non-response to the show cause notice. The matter was remanded for reconsideration on merits, subject to deposit of 10% of the disputed demand and a fresh opportunity to file a reply and be heard, including personal hearing. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758567 An assessment confirming tax demand based on mismatch between GSTR-3B and auto-populated GSTR-2A, where notices were served only through the GST portal and the assessee had no effective participation, was set aside for fresh consideration. The court noted that the import-related IGST position was not properly accounted for in the comparison and that the demand had been confirmed after non-response to the show cause notice. The matter was remanded for reconsideration on merits, subject to deposit of 10% of the disputed demand and a fresh opportunity to file a reply and be heard, including personal hearing. Case-Laws GST Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758567