https://www.taxtmi.com/caselaws?id=760004 An assessment under Section 73 of the GST Act based on an alleged input tax credit mismatch was set aside and remanded because the assessee had not been given an effective opportunity to contest the discrepancy. The Court noted that the dispute arose from scrutiny of GSTR-3B and GSTR-2A returns, and that the assessee claimed supporting records showed no mismatch and that the notice had not been effectively received. Finding a plausible defence, the Court ordered fresh consideration subject to payment of 10% of the disputed tax within four weeks, filing of a reply with supporting documents, issuance of fresh notice, personal hearing, and a fresh order within the stipulated time. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760004 An assessment under Section 73 of the GST Act based on an alleged input tax credit mismatch was set aside and remanded because the assessee had not been given an effective opportunity to contest the discrepancy. The Court noted that the dispute arose from scrutiny of GSTR-3B and GSTR-2A returns, and that the assessee claimed supporting records showed no mismatch and that the notice had not been effectively received. Finding a plausible defence, the Court ordered fresh consideration subject to payment of 10% of the disputed tax within four weeks, filing of a reply with supporting documents, issuance of fresh notice, personal hearing, and a fresh order within the stipulated time. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760004