https://www.taxtmi.com/caselaws?id=779742 An assessment based on mismatch between input tax credit claimed in Form GSTR-3B and credit reflected in Form GSTR-2A was set aside because the taxpayer's specific request for a personal hearing was not granted. The court also noted the dispute over levy of interest under Section 50(3). The matter was remitted for fresh adjudication on merits, with directions to treat the impugned order as an addendum to the notice, file a reply, deposit 25% of the disputed tax as pre-deposit, and then proceed to hearing and reconsideration. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779742 An assessment based on mismatch between input tax credit claimed in Form GSTR-3B and credit reflected in Form GSTR-2A was set aside because the taxpayer's specific request for a personal hearing was not granted. The court also noted the dispute over levy of interest under Section 50(3). The matter was remitted for fresh adjudication on merits, with directions to treat the impugned order as an addendum to the notice, file a reply, deposit 25% of the disputed tax as pre-deposit, and then proceed to hearing and reconsideration. Case-Laws GST Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779742