https://www.taxtmi.com/caselaws?id=758646 A GST assessment based on mismatch between GSTR-1 and GSTR-3B was set aside and remanded because the assessee had not been given a fair opportunity to contest the demand on merits. Reconciliation material in GSTR-9C and related return records was produced to show that the unreconciled amount had already been paid, but the record was insufficient for a final determination in writ proceedings. The HC ordered a fresh consideration by the assessing authority after receipt of a reply and supporting documents, subject to deposit of 10% of the disputed tax demand and grant of a personal hearing. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758646 A GST assessment based on mismatch between GSTR-1 and GSTR-3B was set aside and remanded because the assessee had not been given a fair opportunity to contest the demand on merits. Reconciliation material in GSTR-9C and related return records was produced to show that the unreconciled amount had already been paid, but the record was insufficient for a final determination in writ proceedings. The HC ordered a fresh consideration by the assessing authority after receipt of a reply and supporting documents, subject to deposit of 10% of the disputed tax demand and grant of a personal hearing. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758646