https://www.taxtmi.com/caselaws?id=761990 An assessment confirmed on the basis of GST return and income-tax return discrepancies may be set aside where the assessee was not given a meaningful opportunity to respond to the show cause notice. The Madras HC held that the petitioner should nevertheless be allowed to explain the mismatch and contest the demand on merits, subject to equitable conditions. The impugned order was set aside on condition that the petitioner remit 10% of the disputed tax demand, file a reply to the notice, and receive a reasonable opportunity, including personal hearing, before a fresh order is passed. en-us Wed, 10 Apr 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761990 An assessment confirmed on the basis of GST return and income-tax return discrepancies may be set aside where the assessee was not given a meaningful opportunity to respond to the show cause notice. The Madras HC held that the petitioner should nevertheless be allowed to explain the mismatch and contest the demand on merits, subject to equitable conditions. The impugned order was set aside on condition that the petitioner remit 10% of the disputed tax demand, file a reply to the notice, and receive a reasonable opportunity, including personal hearing, before a fresh order is passed. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761990