Petitioner's refund claim rejected due to discrepancies in filings. Court seeks reasons for denial. Case sent for re-consideration.
Case-Laws
GST
The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining that the claim did not meet the requirements of u/s 77. Additionally, the Court noted that although it was concluded that there
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