{"id":75233,"date":"2026-03-19T08:59:46","date_gmt":"2026-03-19T08:59:46","guid":{"rendered":""},"modified":"2026-03-19T08:59:46","modified_gmt":"2026-03-19T08:59:46","slug":"duplication-of-proceedings-quashed-remand-ordered-subject-to-conditional-payment-and-fresh-personal-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75233","title":{"rendered":"Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing."},"content":{"rendered":"<p>Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=97865\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.Case-LawsGSTImpugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held un&#8230;<\/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-75233","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75233","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=75233"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75233\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}