https://www.taxtmi.com/caselaws?id=763858 Assessment proceedings based on mismatch notices under GSTR-2A, GSTR-2B and GSTR-3B were challenged for want of proper opportunity, as the notices and assessment order were stated to have been uploaded only on the portal. The court accepted that the assessee should receive one final opportunity to file objections, but conditioned that relief on deposit of 25% of the disputed tax within the time granted. The assessment order was set aside subject to that compliance, with restoration of the order if the deposit condition was not met. en-us Mon, 11 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763858 Assessment proceedings based on mismatch notices under GSTR-2A, GSTR-2B and GSTR-3B were challenged for want of proper opportunity, as the notices and assessment order were stated to have been uploaded only on the portal. The court accepted that the assessee should receive one final opportunity to file objections, but conditioned that relief on deposit of 25% of the disputed tax within the time granted. The assessment order was set aside subject to that compliance, with restoration of the order if the deposit condition was not met. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763858