https://www.taxtmi.com/caselaws?id=760905 An assessment based on an alleged GST return mismatch was conditionally quashed and sent back for fresh consideration, because the dispute involved a recurring GSTR-3B and GSTR-2A mismatch and the dealer was to be given an effective opportunity, including personal hearing. The court did not accept complete unawareness of proceedings where notices were uploaded on the GST portal, noting that a registered dealer is expected to monitor the portal. Fresh consideration was allowed subject to the dealer remitting 10% of the disputed tax demand and filing a reply within the stipulated time. en-us Thu, 14 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760905 An assessment based on an alleged GST return mismatch was conditionally quashed and sent back for fresh consideration, because the dispute involved a recurring GSTR-3B and GSTR-2A mismatch and the dealer was to be given an effective opportunity, including personal hearing. The court did not accept complete unawareness of proceedings where notices were uploaded on the GST portal, noting that a registered dealer is expected to monitor the portal. Fresh consideration was allowed subject to the dealer remitting 10% of the disputed tax demand and filing a reply within the stipulated time. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760905