https://www.taxtmi.com/caselaws?id=758556 Mismatch between GSTR-3B returns and the GSTR-1 statement led to a tax demand being confirmed after no reply was filed to the show cause notice, despite a personal hearing having been offered. The Madras HC held that the assessment should not rest solely on the absence of a reply where the assessee is to be given an opportunity to contest the demand on merits. The impugned order was set aside, and the assessee was permitted to file a reply and seek fresh adjudication subject to remitting 10% of the disputed tax demand within the stipulated time. en-us Tue, 23 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758556 Mismatch between GSTR-3B returns and the GSTR-1 statement led to a tax demand being confirmed after no reply was filed to the show cause notice, despite a personal hearing having been offered. The Madras HC held that the assessment should not rest solely on the absence of a reply where the assessee is to be given an opportunity to contest the demand on merits. The impugned order was set aside, and the assessee was permitted to file a reply and seek fresh adjudication subject to remitting 10% of the disputed tax demand within the stipulated time. Case-Laws GST Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758556