No GST Input Mismatch Details or Hearing Given: Madras HC directs to Re-do Assessment Order on 10% Deposit

The Madras High Court directed re-assessment in a GST input mismatch case where no details or hearing were provided, subject to a deposit. While dismissing a writ petition challenging a GST demand due to GSTR-2A vs 3B ITC mismatch on the grounds of exhausting alternative remedies, the court extended the time for the appellant to file a statutory appeal, emphasizing that a fresh assessment with a hearing opportunity is warranted if principles of natural justice were violated.