Mismatch between the GSTR 3B return and the GSTR 1 statement: Court finds lack of fair chance to contest. Order set aside for reevaluation.
Case-Laws
GST
The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and GSTR 1 statement. The tax liability arose from this discrepancy. The petitioner's counsel provided evidence of GST computation errors. The court noted the tax proposal wa
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