https://www.taxtmi.com/caselaws?id=766178 A mismatch between turnover reflected in the profit and loss account and figures shown in GSTR-3B led the court to examine whether assessment orders could stand when the break-up of tax paid on scrap sales and battery sales, produced for the first time before the court, had not been considered by the assessing authority. As the additional materials and supporting documents were admittedly not examined earlier, the assessment could not be sustained on that record. The orders were set aside and the matter was remanded for fresh consideration, with liberty to file further objections and documents and with notice and personal hearing before a fresh order. en-us Thu, 29 Aug 2024 00:00:00 +0530 Wed, 04 Jun 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766178 A mismatch between turnover reflected in the profit and loss account and figures shown in GSTR-3B led the court to examine whether assessment orders could stand when the break-up of tax paid on scrap sales and battery sales, produced for the first time before the court, had not been considered by the assessing authority. As the additional materials and supporting documents were admittedly not examined earlier, the assessment could not be sustained on that record. The orders were set aside and the matter was remanded for fresh consideration, with liberty to file further objections and documents and with notice and personal hearing before a fresh order. Case-Laws GST Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766178