{"id":74768,"date":"2026-01-08T08:49:18","date_gmt":"2026-01-08T03:19:18","guid":{"rendered":""},"modified":"2026-01-08T08:49:18","modified_gmt":"2026-01-08T03:19:18","slug":"gst-assessment-demands-based-on-gstr-3b-gstr-2a-mismatch-and-ineligible-itc-orders-quashed-remand-allowed-with-50-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74768","title":{"rendered":"GST assessment demands based on GSTR-3B\/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit"},"content":{"rendered":"<p>GST assessment demands based on GSTR-3B\/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit<br \/>Case-Laws<br \/>GST<br \/>Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to d<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95852\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST assessment demands based on GSTR-3B\/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% depositCase-LawsGSTWhere the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74768","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74768","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74768"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74768\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}