https://www.taxtmi.com/caselaws?id=759677 A GST assessment based on an alleged mismatch between GSTR-3B and GSTR-1 was interfered with because the assessee had not been given an effective opportunity to place its defence and supporting materials on record. The court noted the claim that notice was not received and that the input tax credit was stated to be admissible, and found the order unsustainable for want of meaningful hearing. The impugned order was therefore set aside and the matter remanded for fresh adjudication, with further opportunity to reply, produce documents and be heard, subject to payment of 20% of the disputed tax within the stipulated time. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759677 A GST assessment based on an alleged mismatch between GSTR-3B and GSTR-1 was interfered with because the assessee had not been given an effective opportunity to place its defence and supporting materials on record. The court noted the claim that notice was not received and that the input tax credit was stated to be admissible, and found the order unsustainable for want of meaningful hearing. The impugned order was therefore set aside and the matter remanded for fresh adjudication, with further opportunity to reply, produce documents and be heard, subject to payment of 20% of the disputed tax within the stipulated time. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759677