https://www.taxtmi.com/caselaws?id=761008 An assessment based on an alleged mismatch between GSTR-2A and GSTR-3B was set aside where the notices and order were uploaded only on the common portal and the assessee claimed inability to access them. The matter was remitted for fresh consideration to ensure an effective opportunity to contest the proposed tax liability. The assessee was required to deposit 25% of the disputed tax and file objections with supporting material within the stipulated time, failing which the original assessment order would stand revived. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761008 An assessment based on an alleged mismatch between GSTR-2A and GSTR-3B was set aside where the notices and order were uploaded only on the common portal and the assessee claimed inability to access them. The matter was remitted for fresh consideration to ensure an effective opportunity to contest the proposed tax liability. The assessee was required to deposit 25% of the disputed tax and file objections with supporting material within the stipulated time, failing which the original assessment order would stand revived. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761008