https://www.taxtmi.com/caselaws?id=787111 Assessment orders raising demand based on discrepancies between GSTR-3B and bank credits were remitted for fresh adjudication subject to conditions. The authority must afford a final opportunity to file a proper, substantiated reply with tabulation and bank-reconciliation supporting monthly and annual returns; on compliance and prescribed pre-deposit the matters shall be decided afresh and interim recovery measures including bank attachment will be suspended or vacated. Remand is conditional and limited to reconsideration on merits following receipt of the deposit and satisfactory substantiation. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787111 Assessment orders raising demand based on discrepancies between GSTR-3B and bank credits were remitted for fresh adjudication subject to conditions. The authority must afford a final opportunity to file a proper, substantiated reply with tabulation and bank-reconciliation supporting monthly and annual returns; on compliance and prescribed pre-deposit the matters shall be decided afresh and interim recovery measures including bank attachment will be suspended or vacated. Remand is conditional and limited to reconsideration on merits following receipt of the deposit and satisfactory substantiation. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787111