https://www.taxtmi.com/caselaws?id=760364 An assessment concerning alleged mismatch of input tax claim was set aside for breach of natural justice, as the taxpayer had not been given an effective opportunity to place supporting records showing no mismatch between GSTR-3B and GSTR-1. The dispute was remanded for fresh adjudication on condition that 10% of the disputed tax is deposited within the stipulated time, after which objections and documents may be filed, a fresh notice issued, personal hearing granted, and a fresh order passed within the prescribed time. Consequential relief was also indicated by directing defreezing of the bank account. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760364 An assessment concerning alleged mismatch of input tax claim was set aside for breach of natural justice, as the taxpayer had not been given an effective opportunity to place supporting records showing no mismatch between GSTR-3B and GSTR-1. The dispute was remanded for fresh adjudication on condition that 10% of the disputed tax is deposited within the stipulated time, after which objections and documents may be filed, a fresh notice issued, personal hearing granted, and a fresh order passed within the prescribed time. Consequential relief was also indicated by directing defreezing of the bank account. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760364