Case-Laws – GST – Highlights – 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 referred to issuance of invoices after financial year-end, but third respondent erroneously recorded petitioner's contention as ITC matching not being mandatory requirement – impugned order partly set aside concerning ITC mismatch and rate of tax difference/classification issues – third respondent directed to provide reasonable opportunity, including personal hearing, and issue fresh order within three months – petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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