https://www.taxtmi.com/caselaws?id=758904 Mismatch between GSTR 3B returns and auto-populated GSTR 2A led to an assessment order, but the taxpayer had not effectively responded to the show cause notice because it was uploaded under the GST portal tab for additional notices and orders. As part of the demand had already been appropriated from the bank account and electronic credit ledger, the Court considered that a further opportunity to contest the demand on merits was necessary. The assessment order was set aside and the matter remanded for fresh consideration with directions to allow a reply, grant a personal hearing, and pass a new order. en-us Wed, 03 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758904 Mismatch between GSTR 3B returns and auto-populated GSTR 2A led to an assessment order, but the taxpayer had not effectively responded to the show cause notice because it was uploaded under the GST portal tab for additional notices and orders. As part of the demand had already been appropriated from the bank account and electronic credit ledger, the Court considered that a further opportunity to contest the demand on merits was necessary. The assessment order was set aside and the matter remanded for fresh consideration with directions to allow a reply, grant a personal hearing, and pass a new order. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758904