https://www.taxtmi.com/caselaws?id=760923 An assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was quashed because the taxpayer was not afforded a reasonable opportunity and personal hearing before the order was issued. Although the taxpayer had not monitored the GST portal despite being registered, the denial of hearing was treated as sufficient ground for interference. The matter was remanded for fresh consideration after reply and personal hearing, subject to deposit of 10% of the disputed tax demand, and the bank attachment was directed to be lifted consequentially. en-us Tue, 26 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760923 An assessment based on mismatch between GSTR-3B and auto-populated GSTR-2A was quashed because the taxpayer was not afforded a reasonable opportunity and personal hearing before the order was issued. Although the taxpayer had not monitored the GST portal despite being registered, the denial of hearing was treated as sufficient ground for interference. The matter was remanded for fresh consideration after reply and personal hearing, subject to deposit of 10% of the disputed tax demand, and the bank attachment was directed to be lifted consequentially. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760923