GSTR 3B mismatch with auto-populated GSTR 2A; tax demand partially recovered from bank; order set aside for reconsideration after reply.

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....Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.....