https://www.taxtmi.com/caselaws?id=760633 The assessment order was set aside because the assessee was found to have lacked an effective opportunity to contest the GST demand, as the notices had been uploaded on the portal in a manner said to have escaped attention. The dispute concerned non-payment of reverse charge mechanism liability, which was linked to an alleged inadvertent error in filing GSTR-3B returns. In the interests of justice, the matter was remitted for fresh adjudication, subject to deposit of a portion of the disputed demand and after granting a reasonable opportunity, including personal hearing. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760633 The assessment order was set aside because the assessee was found to have lacked an effective opportunity to contest the GST demand, as the notices had been uploaded on the portal in a manner said to have escaped attention. The dispute concerned non-payment of reverse charge mechanism liability, which was linked to an alleged inadvertent error in filing GSTR-3B returns. In the interests of justice, the matter was remitted for fresh adjudication, subject to deposit of a portion of the disputed demand and after granting a reasonable opportunity, including personal hearing. Case-Laws GST Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760633