https://www.taxtmi.com/caselaws?id=760069 In a tax assessment under Section 73 based on a GSTR-1 and GSTR-3B mismatch, the Court treated the disputed receipt of notice and alleged denial of effective hearing as sufficient to interfere with the order. To ensure fair adjudication and consistency with a similar matter, it set aside the assessment and directed a fresh consideration on condition that the petitioner first pay 10% of the demand. The petitioner was then to file objections, after which fresh notice, a personal hearing, and a speaking order were to follow. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760069 In a tax assessment under Section 73 based on a GSTR-1 and GSTR-3B mismatch, the Court treated the disputed receipt of notice and alleged denial of effective hearing as sufficient to interfere with the order. To ensure fair adjudication and consistency with a similar matter, it set aside the assessment and directed a fresh consideration on condition that the petitioner first pay 10% of the demand. The petitioner was then to file objections, after which fresh notice, a personal hearing, and a speaking order were to follow. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760069