https://www.taxtmi.com/caselaws?id=774132 An assessment confirming a GST tax proposal based on a mismatch between GSTR-1 and GSTR-3B was unsustainable where the authority failed to give credit for remittances already made through debit of the electronic credit ledger. The court found that the entire proposal had been confirmed without accounting for the petitioner's partial payment, requiring fresh consideration. The assessment order was set aside and the matter remanded for reconsideration after granting a reasonable opportunity and taking the remittances into account. en-us Thu, 29 May 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774132 An assessment confirming a GST tax proposal based on a mismatch between GSTR-1 and GSTR-3B was unsustainable where the authority failed to give credit for remittances already made through debit of the electronic credit ledger. The court found that the entire proposal had been confirmed without accounting for the petitioner's partial payment, requiring fresh consideration. The assessment order was set aside and the matter remanded for reconsideration after granting a reasonable opportunity and taking the remittances into account. Case-Laws GST Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774132