Court Annuls Tax Order: Petitioner Wins Reconsideration Over Alleged Filing Discrepancies, Must Pay 10% Demand to Proceed.
Case-Laws
GST
The court set aside the impugned order passed by the respondent u/s 73 of the Tamil Nadu General Sales Tax Act, 2017, imposing a liability of Rs. 10.72 lakhs towards tax, interest, and penalty on the petitioner due to a discrepancy between Forms GSTR 3B and GSTR 1. The petitioner claimed a violation of natural justice as they were unaware of the procee
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