https://www.taxtmi.com/caselaws?id=758647 Tax liability arising from a discrepancy between GSTR-3B and GSTR-1 was found to have been confirmed without effective participation by the assessee, even though the demanded amount had already been appropriated from the bank account. In these circumstances, revenue interest was treated as secured, and the assessee was held entitled to contest the demand on merits. The assessment order was set aside and the matter remanded for fresh consideration, with liberty to file a reply and obtain a personal hearing before a new order is passed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758647 Tax liability arising from a discrepancy between GSTR-3B and GSTR-1 was found to have been confirmed without effective participation by the assessee, even though the demanded amount had already been appropriated from the bank account. In these circumstances, revenue interest was treated as secured, and the assessee was held entitled to contest the demand on merits. The assessment order was set aside and the matter remanded for fresh consideration, with liberty to file a reply and obtain a personal hearing before a new order is passed. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758647