https://www.taxtmi.com/caselaws?id=760408 An assessment order was set aside and the matter remanded where the GSTR 3B returns for October and November 2017-18 prima facie reflected an inadvertent error in reporting net input tax credit under Central Tax, later rectified though irregularly. The court also noted that part of the disputed demand had already been recovered from the bank account and that the petitioner's replies were not adequately considered. Fresh consideration was directed with a reasonable opportunity of hearing, including a personal hearing. en-us Thu, 11 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760408 An assessment order was set aside and the matter remanded where the GSTR 3B returns for October and November 2017-18 prima facie reflected an inadvertent error in reporting net input tax credit under Central Tax, later rectified though irregularly. The court also noted that part of the disputed demand had already been recovered from the bank account and that the petitioner's replies were not adequately considered. Fresh consideration was directed with a reasonable opportunity of hearing, including a personal hearing. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760408