https://www.taxtmi.com/caselaws?id=758737 An assessment based on a mismatch between turnover reported in GSTR-3B returns and the income tax return was set aside because the taxpayer claimed the show cause notice had not been effectively brought to his attention. Although the department relied on e-mail communication and multiple hearing notices, the court found that the matter should be reconsidered on merits with a fair opportunity to respond. The order was remitted for fresh adjudication after the taxpayer files a reply, pays 10% of the disputed tax demand, and is granted a reasonable opportunity, including personal hearing. en-us Wed, 10 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758737 An assessment based on a mismatch between turnover reported in GSTR-3B returns and the income tax return was set aside because the taxpayer claimed the show cause notice had not been effectively brought to his attention. Although the department relied on e-mail communication and multiple hearing notices, the court found that the matter should be reconsidered on merits with a fair opportunity to respond. The order was remitted for fresh adjudication after the taxpayer files a reply, pays 10% of the disputed tax demand, and is granted a reasonable opportunity, including personal hearing. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758737