https://www.taxtmi.com/caselaws?id=788286 Administrative orders that impose liability twice for the same discrepancy between GSTR-2A and GSTR-3B constitute impermissible duplication resulting in double taxation and are liable to be quashed; the earlier assessment order was therefore set aside. An assessment confirmed without affording the taxpayer a personal hearing where electronic service was effected but the taxpayer was unaware vitiates the order and warrants setting aside and remand for fresh consideration. The court directed conditional compliance for fresh consideration (payment of a portion of disputed tax, filing of reply, and grant of personal hearing) before re-assessment. en-us Wed, 11 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788286 Administrative orders that impose liability twice for the same discrepancy between GSTR-2A and GSTR-3B constitute impermissible duplication resulting in double taxation and are liable to be quashed; the earlier assessment order was therefore set aside. An assessment confirmed without affording the taxpayer a personal hearing where electronic service was effected but the taxpayer was unaware vitiates the order and warrants setting aside and remand for fresh consideration. The court directed conditional compliance for fresh consideration (payment of a portion of disputed tax, filing of reply, and grant of personal hearing) before re-assessment. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788286