Discrepancies in GST returns ignored petitioner's replies, violating natural justice; order set aside for reconsideration.
Case-Laws
GST
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned orde
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