https://www.taxtmi.com/caselaws?id=758738 A GST demand based on mismatch between GSTR-3B and auto-populated GSTR-2A was conditionally set aside because the assessee had not effectively participated in the proceedings. The Court accepted that the assessee should be heard on merits, but only on terms: 10% of the disputed tax demand had to be remitted within three weeks, after which a reply to the show cause notice could be filed and a personal hearing granted before fresh adjudication. The matter was therefore remitted for reconsideration with reasonable opportunity of hearing. en-us Wed, 10 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758738 A GST demand based on mismatch between GSTR-3B and auto-populated GSTR-2A was conditionally set aside because the assessee had not effectively participated in the proceedings. The Court accepted that the assessee should be heard on merits, but only on terms: 10% of the disputed tax demand had to be remitted within three weeks, after which a reply to the show cause notice could be filed and a personal hearing granted before fresh adjudication. The matter was therefore remitted for reconsideration with reasonable opportunity of hearing. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758738