https://www.taxtmi.com/caselaws?id=760623 An assessment based on mismatch between GSTR-3B and GSTR-2A was set aside because further opportunity was considered necessary before finalising the tax liability. The record showed show-cause and personal hearing notices, but the taxpayer sought permission to place additional material in support of the claim. In the interest of justice, and on the taxpayer agreeing to remit 15% of the disputed demand, the matter was remanded for fresh assessment with liberty to file further documents and with reasonable opportunity, including personal hearing. en-us Tue, 18 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760623 An assessment based on mismatch between GSTR-3B and GSTR-2A was set aside because further opportunity was considered necessary before finalising the tax liability. The record showed show-cause and personal hearing notices, but the taxpayer sought permission to place additional material in support of the claim. In the interest of justice, and on the taxpayer agreeing to remit 15% of the disputed demand, the matter was remanded for fresh assessment with liberty to file further documents and with reasonable opportunity, including personal hearing. Case-Laws GST Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760623