https://www.taxtmi.com/caselaws?id=760116 A GST assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the taxpayer was not given a reasonable opportunity to contest the demand on merits. The court noted that the show cause notices were uploaded on the GST portal and the taxpayer claimed lack of awareness, with objections not filed before assessment. In the interests of justice, the matter was remitted for fresh consideration on condition that 10% of the disputed demand be paid. The taxpayer was allowed to file a reply, the authority was directed to grant a reasonable opportunity including personal hearing, and the bank attachment was lifted as a consequence. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760116 A GST assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the taxpayer was not given a reasonable opportunity to contest the demand on merits. The court noted that the show cause notices were uploaded on the GST portal and the taxpayer claimed lack of awareness, with objections not filed before assessment. In the interests of justice, the matter was remitted for fresh consideration on condition that 10% of the disputed demand be paid. The taxpayer was allowed to file a reply, the authority was directed to grant a reasonable opportunity including personal hearing, and the bank attachment was lifted as a consequence. Case-Laws GST Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760116