GST reversal of ITC due to GSTR mismatch set aside; reconsideration ordered after 10% tax deposit.
Case-Laws
GST
The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural justice as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The court set aside the impugned order and remanded the matter for reconsideration, subject to the cond
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