https://www.taxtmi.com/caselaws?id=758565 Mismatch between GSTR 3B and GSTR 2A justified reconsideration where the assessee claimed supporting documents were available but had not been considered. The court found that, although statutory intimation and notice had been issued and the assessee had not responded earlier, the matter deserved a further opportunity in the interest of fair hearing. The assessment order was therefore set aside and the case remitted for fresh adjudication, subject to payment of 10% of the disputed demand, filing of a reply, and grant of a personal hearing. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758565 Mismatch between GSTR 3B and GSTR 2A justified reconsideration where the assessee claimed supporting documents were available but had not been considered. The court found that, although statutory intimation and notice had been issued and the assessee had not responded earlier, the matter deserved a further opportunity in the interest of fair hearing. The assessment order was therefore set aside and the case remitted for fresh adjudication, subject to payment of 10% of the disputed demand, filing of a reply, and grant of a personal hearing. Case-Laws GST Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758565