https://www.taxtmi.com/caselaws?id=760621 GST demand based on an alleged mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the taxpayer had not been given an effective opportunity to contest the notices on merits. The Court held that the interest of justice required a fresh adjudication with reasonable opportunity and personal hearing, while balancing compliance concerns by making remand conditional on payment of 10% of the disputed demand after adjusting any amount already paid. The petitioner was then permitted to file a reply and seek reconsideration of the input tax credit claim. en-us Thu, 13 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760621 GST demand based on an alleged mismatch between GSTR-3B and auto-populated GSTR-2A was set aside because the taxpayer had not been given an effective opportunity to contest the notices on merits. The Court held that the interest of justice required a fresh adjudication with reasonable opportunity and personal hearing, while balancing compliance concerns by making remand conditional on payment of 10% of the disputed demand after adjusting any amount already paid. The petitioner was then permitted to file a reply and seek reconsideration of the input tax credit claim. Case-Laws GST Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760621