https://www.taxtmi.com/caselaws?id=760514 A GST assessment based on return mismatch was set aside where the demand had been confirmed for non-production of supporting documents, but the petitioner had not been given a reasonable opportunity to contest the proposal on merits. The court accepted that the petitioner's non-participation stemmed from lack of awareness of the later notice, and noted that revenue interest was safeguarded by amounts already recovered and the partial pre-deposit. The matter was remanded for fresh consideration, with liberty to file a reply and receive a personal hearing, and the bank attachment was lifted. en-us Thu, 11 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760514 A GST assessment based on return mismatch was set aside where the demand had been confirmed for non-production of supporting documents, but the petitioner had not been given a reasonable opportunity to contest the proposal on merits. The court accepted that the petitioner's non-participation stemmed from lack of awareness of the later notice, and noted that revenue interest was safeguarded by amounts already recovered and the partial pre-deposit. The matter was remanded for fresh consideration, with liberty to file a reply and receive a personal hearing, and the bank attachment was lifted. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760514