Court Sets Aside GST Order Due to Hearing Denial; Case Remanded After Turnover Discrepancy Explained, 10% Payment Required.
Case-Laws
GST
Petitioner challenged impugned order regarding GST discrepancies, failing to avail opportunity of personal hearing. Court held that notice was issued by respondent based on difference between turnover reported in Form 26AS and Form GSTR 3B. Petitioner replied that difference occurred as Form 26AS includes turnover from April 2017 to June 2017, prior t
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