https://www.taxtmi.com/caselaws?id=758636 A tax demand based on mismatch between GSTR 3B and auto-populated GSTR 2A was set aside where the petitioner had not replied to the notice or participated in the proceedings, as the dispute was capable of explanation on merits. The HC considered it appropriate to grant a fresh opportunity, but only on terms: the petitioner was required to remit 10% of the disputed tax demand within the stipulated time. The petitioner was then permitted to file a detailed reply, and the respondent was directed to afford a reasonable hearing before passing a fresh order on reconsideration. en-us Wed, 10 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758636 A tax demand based on mismatch between GSTR 3B and auto-populated GSTR 2A was set aside where the petitioner had not replied to the notice or participated in the proceedings, as the dispute was capable of explanation on merits. The HC considered it appropriate to grant a fresh opportunity, but only on terms: the petitioner was required to remit 10% of the disputed tax demand within the stipulated time. The petitioner was then permitted to file a detailed reply, and the respondent was directed to afford a reasonable hearing before passing a fresh order on reconsideration. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758636