Petitioner's Natural Justice Violation: Court Orders Fresh Review on ITC Mismatch and Tax Classification Issues.
Case-Laws
GST
Violation of principles of natural justice occurred as petitioner's contentions were not considered – mismatch between petitioner's GSTR 3B returns and auto-populated GSTR 2A – third respondent failed to discuss petitioner's explanation for classifying product as farm tractor or record reasons for rejecting such explanation – regarding ITC mismatch, petitioner r
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