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    <title>2024 (12) TMI 1438 - MADRAS HIGH COURT</title>
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    <description>The HC Madras set aside an assessment order dated 11.07.2023 for AY 2019-20 involving GST discrepancies between GSTR-3B and GSTR-2A/2B. The petitioner claimed violation of natural justice due to non-receipt of notices and portal access issues. The court allowed the petitioner to deposit 25% of disputed tax within four weeks and submit objections. The respondent must provide a hearing and consider objections. Non-compliance will restore the original assessment order. The writ petition was disposed of without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=763858</link>
      <description>The HC Madras set aside an assessment order dated 11.07.2023 for AY 2019-20 involving GST discrepancies between GSTR-3B and GSTR-2A/2B. The petitioner claimed violation of natural justice due to non-receipt of notices and portal access issues. The court allowed the petitioner to deposit 25% of disputed tax within four weeks and submit objections. The respondent must provide a hearing and consider objections. Non-compliance will restore the original assessment order. The writ petition was disposed of without costs.</description>
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