https://www.taxtmi.com/highlights?id=97865 Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand. en-us Thu, 19 Mar 2026 08:59:46 +0530 Thu, 19 Mar 2026 08:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97865 Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand. Highlights GST Thu, 19 Mar 2026 08:59:46 +0530 https://www.taxtmi.com/highlights?id=97865