Where impugned order was passed confirming demand on account of discrepancy in GSTR 2A and GSTR 3B, since assessee had not submitted proper documents to distant itself from proposals made in DRC 01, an opportunity was to be granted to assessee to explain same and impugned order was to be set aside – Tvl. Global Energies v. Assistant Commissioner (ST) (IU) – [2024] 166 taxmann.com 83 (Madras)