Court Overturns Assessment Order for Violating Natural Justice; Allows Reconsideration of ITC Claims and Tax Liability.
Case-Laws
GST
The court found merit in the petitioner's submission that the impugned order of assessment violated principles of natural justice by traversing beyond the show cause notice, denying the petitioner an opportunity to present their case. Regarding the discrepancy between GSTR-2A and GSTR-3B, the court held that the order proceeded without considering the pet
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